California
EP Services Offered
Eligible Production Types
- Feature Films
- Scripted Television
- Reality Television
- Documentaries
- Animation
- Video Games
- Webisodes
- Talk Shows
- Game Shows
- Live Events
- Commercials
Location Production Needs
- Rural
- Suburban
- Snow
- Tropical
- Beaches/Ocean
- Mountains
- Lakes/Rivers
- Deserts
- Forests
- City
Legislation
CA Rev & Tax Code §17053.85, §23685; AB1069
Administrative Guidance
CA Film & TV Tax Credit Program 2.0 Guidelines
California Film Commission
Colleen Bell, Executive Director
7080 Hollywood Blvd
Hollywood, CA 90028
323.860.2960
| Incentive |
20-25% Tax Credit |
|---|---|
| Sub-jurisdictions | |
| Project Criteria |
20-25% (non-independent production) 20-25% (non-independent production) $1M (film/TV); $500K (mini-series/MOWs) $100M qualified spend 75% of principal photography |
| Qualified Spend |
20% of qualified expenditures. Qualified expenditures include preproduction, production, and postproduction expenditures purchased and/or rented and used in the state of California. Qualified production expenditures do not include development, marketing, publicity, or distribution costs. 5% uplift
|
| Program Guidelines |
$330M July 1, 2020 Yes Yes 5 Years |
| Additional Considerations |
No In-state tax liability required. Principal photography in California must commence no later than 180 days after the Credit Allocation Letter is issued. Applications are ranked within categories (TV project vs. other TV projects, indie project vs. other indie projects, etc.) based upon their "jobs ratio" score. $115.5M (35% of annual budget) will be allocated for non-independent features each fiscal year. $132M (40% of annual budget) will be allocated for new TV series, recurring TV, mini-series, pilots, and MOWs each fiscal year. |