加州大学入学税收抵免开放申请：捐款可抵50%税款，社区大学转入HBCU最高获5,000美元助学金，2027年1月4日截止
加利福尼亚州萨克拉门托县萨克拉门托市消息：加州教育设施管理局（CEFA）宣布，「大学入学税收抵免基金」（College Access Tax Credit Fund）2026纳税年度申请已经开放，个人、企业和保险公司捐款可获得相当于捐款额50%的加州税收抵免，申请截止时间为2027年1月4日下午5时；基金同时支持加州社区大学学生转入传统黑人大学（HBCU），每人最高可获5,000美元助学金。
该基金由加州教育设施管理局管理，管理局主席为加州财务长马世云（Fiona Ma）。管理局在2017至2027年间最多可分配和认证5亿美元的税收抵免；抵免适用于至2027纳税年度，同一笔捐款不得同时享受税收抵免和税前抵扣，未用完的抵免额度可结转6年。
基金的一部分用于支持「Cal-HBCU转学助学金计划」（Cal-HBCU Transfer Grant Program），该计划由加州学生援助委员会（CSAC）管理：完成转学副学士学位路径的加州社区大学学生，如转入获得区域认证的合作传统黑人大学、并打算学成后返回加州，可申请最高5,000美元的助学金。
州长Gavin Newsom于2023年9月签署AB 1400法案，使该基金的捐款可用于上述助学金计划。据财务长办公室公布的数据，该基金已分配的税收抵免在2025纳税年度为495,050美元，2024纳税年度为465,552美元。
申请方式：通过CEFA在线表格提交申请；在线付款目前暂时不可用，申请人可将出纳支票、汇票或公司支票（不接受个人支票）邮寄至 College Access Tax Credit Fund, 915 Capitol Mall, Room 440, Sacramento, CA 95814，或通过电汇/ACH付款。咨询可联系CEFA，电话 (916) 654-5711；助学金事宜可联系CSAC，邮箱 [email protected]。
申请请见：加州财务长办公室CEFA页面
来源：GSM·美国
California College Access Tax Credit Applications Open: 50% Credit for Donations, Up to $5,000 Grants for Community College Transfers to HBCUs, Deadline January 4, 2027
Sacramento, Sacramento County, California: The California Educational Facilities Authority (CEFA) has opened applications for the College Access Tax Credit Fund for the 2026 taxable year. Individuals, businesses and insurers who contribute to the fund can claim a California tax credit equal to 50% of their contribution. Applications close at 5 p.m. on January 4, 2027. Part of the fund supports California community college students transferring to Historically Black Colleges and Universities (HBCUs), with grants of up to $5,000 per student.
The fund is administered by CEFA, which is chaired by California State Treasurer Fiona Ma. CEFA may allocate and certify up to $500 million in tax credits for the years 2017 through 2027. The credit is available through taxable year 2027; a contribution cannot be claimed as both a credit and a deduction; and unused credit may be carried over for six years.
A portion of the fund supports the Cal-HBCU Transfer Grant Program, administered by the California Student Aid Commission (CSAC). California community college students who have completed the Associate Degree for Transfer pathway, transfer to a regionally accredited partner HBCU and intend to return to California after their studies may receive a grant of up to $5,000.
Governor Gavin Newsom signed AB 1400 in September 2023, directing contributions to the fund to support the grant program. According to the State Treasurer's Office, credits allocated by the fund totaled $495,050 for taxable year 2025 and $465,552 for taxable year 2024.
To apply, submit CEFA's online application form. Online payment is temporarily unavailable; applicants may mail a cashier's check, money order or business check (personal checks are not accepted) to College Access Tax Credit Fund, 915 Capitol Mall, Room 440, Sacramento, CA 95814, or pay by wire transfer or ACH. CEFA can be reached at (916) 654-5711; questions about the grant program can be sent to CSAC at [email protected].
Apply here: CEFA page, California State Treasurer's Office
来源：GSM·美国（原文链接）
图片来源：图：位于萨克拉门托的加州州议会大厦圆顶。Radomianin摄，公共领域，来源：Wikimedia Commons / Photo: The dome of the California State Capitol in Sacramento. Photo by Radomianin, public domain, via Wikimedia Commons
