Eligible Production Types
- Feature Films
- Scripted Television
- Reality Television
- Video Games
- Talk Shows
- Game Shows
- Live Events
Location Production Needs
25% Tax Credit
$1M per episode
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.
July 1, 2020
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.