The California Superior Court struck down a regulation that imposed a de facto ban on contingent fee arrangements between businesses applying for the California Competes tax credit and consultants. The Court ruled that the regulation exceeded the scope of the statute by adding requirements to the statutory factors on which the qualification for the credit was based. Ryan U.S. Tax Services, LLC v. State of California, Superior Court, Sacramento County (California), No. 34-2014-00167988 (Jan. 7, 2016).