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California

Relocating TV

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

California Film Commission

Colleen Bell, Executive Director

323.860.2960

filmca@film.ca.gov

www.film.ca.gov

Incentive

25% Tax Credit

Project Criteria

25%

25%

$1M per episode

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

July 1, 2020

Yes

Yes

5 Years

Additional Considerations

No

Relocating television series: Relocates to California; filmed its most recent season (minimum of 6 episodes) outside of California; minimum budget requirement of $1M per episode. 

In-state tax liabilty required.

Additional seasons are eligible for 20% and 5% uplift.

Applications are ranked within categories (TV project vs. other TV projects, indie project vs. other indie projects, etc.) based upon their "jobs ratio" score. 

$66M (20% of annual budget) will be allocated for relocating TV each fiscal year.