Hello, I'm currently doing a research paper on Taxes and am having some trouble that I hope you can help me with.

I understand that California, and other states, administer a 1.5% franchise tax on S-Corporations for their net income. Is this 1.5% tax administered before or after they pay their employees and FICA taxes?

Also, once the income is distributed to the shareholders, is that income taxed the same as a Federal and State income tax?

Thank you very much for your help.