Jurisdiction Details | Production Incentives

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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

Amy Lemisch, Executive Director

7080 Hollywood Blvd

Hollywood, CA 90028

323.860.2960

filmca@film.ca.gov

www.film.ca.gov

Incentive	20-25%% Tax Credit
Sub-jurisdictions	California - Independent California - Relocating TV California - San Francisco California - Santa Barbara California - Santa Clarita Valley
Project Criteria	Resident BTL: 20-25% (non-independent production) Non-Resident BTL: 20-25% (non-independent production) Minimum Spend: $1M (film/TV); $500K (mini-series/MOWs) Project Cap: $100M qualified spend Minimum Filming Days: 75% of principal photography
Qualified Spend	20% on qualified expenditures including, but not limited to: Labor (resident and non-resident) Select Fringes Workers Comp/Handling Fees Equipment Post Travel (in-state only) Shipping (in-state only) Hotel Completion Bond Insurance Legal Fees Food/Catering/Entertainment Working Meals Bonus: 5% uplift Filming outside LA 30 mile zone. Music scoring/recording expenditures. VFX expenditures (minimum spend required)
Program Guidelines	Annual Cap: $330M Sunset Date: July 1, 2020 Screen Credit: Yes CPA Audit: Yes Carry Forward: 5 Years
Additional Considerations	Loan-out Registration: 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.
Production Resources	Studios Sound Stages Post Facilities Equipment Crew

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