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California

Independent

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

Administrative Guidance

Tax Credit Program 2.0 Guidelines

California Film Commission

Colleen Bell, Executive Director

323.860.2960

filmca@film.ca.gov

www.film.ca.gov

Incentive

25% Transferable Tax Credit

Project Criteria

25%

25%

$1M

$10M of qualified spend

Qualified Spend

25% 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.

California Chart of Accounts

Program Guidelines

$330M

July 1, 2020

Yes

Yes

5 Years

Additional Considerations

No

Independent production: Minimum production of $1M produced by company that is not publicly traded and that publicly traded companies do not own more than 25% of producing company.

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. 

$16.5M (5% of annual budget) will be allocated for independent projects each fiscal year.