The High-Road Cannabis Tax Credit (HRCTC) is a California income tax credit that incentivizes cannabis retailers with Type 10 or Type 12 licenses to provide full-time jobs with benefits in their communities. A new program in 2023, the HRCTC provides qualified licensed dispensaries with credits of up to 25% of qualified employee costs (including wages and benefits). Each eligible employee can generate income tax credits worth $10,000 to $25,000 up to a maximum total of $250,000.