The Franchise Tax Board (FTB) is a government agency in the state of California responsible for administering personal and corporate income taxes. It oversees the collection of taxes, ensuring compliance with tax laws, and provides services to taxpayers, including assistance with tax returns and payments. The FTB also manages the state's Franchise Tax system, which applies to businesses operating in California. This agency plays a crucial role in funding public services by collecting revenue that supports education, healthcare, and infrastructure within the state.