California Film & Television Tax Credit Program 2.0
Tax Credit Program Production Alerts - Click here for up-to-date tax credit program production alerts.
RANKING SELECTION PROCESS For information on Jobs Ratio ranking process and modified bonus points, click here.
Please review Program 2.0 Regulations, Guidelines, and other helpful documents for details on the Program. Please note that the Budget Tagging and Tracking Tips 2.0 has been revised and further clarifies the tagging methodology. Additionally, Interim and Final Documentation were added on the Checklists page. See blue box on the left for links.
The California Film Commission now offers tutorials to better assist Independent producers interested in applying to Tax Credit Program 2.0. The tutorials below cover indie-specific information regarding Tax Credit Program 2.0 guidelines, eligibility requirements, deadlines, required documentation, and qualified expenditures. In addition, the video tutorials explore the application portal and information needed in order to successfully submit an application. Lastly, two tutorials are available on how to accurately tag qualified and non-qualified expenditures using Movie Magic Budget and Showbiz Budgeting programs. The tutorials are located on the Independent Films page.
June 27 - July 8, 2016: Independent Films (Transferable Tax Credits) and Non-Independent Feature Films (Non-Transferable Tax Credits)
July 11, 2016: Projects that rank in the top 200% will be notified to submit Phase II of documents.
Note: Credit Allocation Letters will be issued on August 1, 2016.
November 14 - 29, 2016: TV* Application Window (Non-Transferable Tax Credits)
November 30, 2016: Projects that rank in the top 200% will be notified to submit Phase II documents.
Note: Credit Allocation Letters will be issued on December 5, 2016.
The CFC is not accepting new TV projects during this allocation period except for Relocating TV series. Recurring TV Series, or a TV Series from a pilot previously accepted into the program which will require tax credits for additional episodes this fiscal year, must apply during their assigned application window. All recurring projects have been notified with respect to their application window; upon approval of recurring series documentation and calculation of jobs ratios, all series will be ranked.
January 2 - January 13, 2017: Independent Films (Transferable Tax Credits) and Non-Independent Feature Films (Non-Transferable Tax Credits)
January 17, 2017: Projects that rank in the top 200% will be notified to submit Phase II of documents.
Note: Credit Allocation Letters will be issued on February 13, 2017.
February 10-17, 2017: TV* Application Window (Non-Transferable Tax Credits)
February 21, 2017: Projects that rank in the top 200% will be notified to submit Phase II documents.
Note: Credit Allocation Letters will be issued on March 20, 2017.
25% NON-TRANSFERABLE TAX CREDIT
Relocating Television Series (any episode length) that filmed its most recent season (minimum 6 episodes) outside California. $1 million minimum budget per episode. Credit is reduced to 20% after the first season filmed in California.
25% TRANSFERABLE TAX CREDIT
- Independent Films: $1 million minimum budget; credits apply only to the first $10 million of qualified expenditures.
20% NON-TRANSFERABLE TAX CREDIT *
Feature Film: $1 million minimum budget; credit allocation applies only to the first $100 million in qualified expenditures.
Movies-of-the-Week and Miniseries: $500,000 minimum budget
New television Series for any distribution outlet; $1 million minimum budget per episode (at least 40 minutes per episode, scripted only)
TV Pilots: $1 million minimum budget (at least 40 minutes)
* 5% CREDIT UPLIFT
Projects eligible for a 20% tax credit may receive an additional 5% credit for the following expenditures:
Out-of-zone filming - Expenditures relating to original photography and incurred outside the 30-Mile Studio Zone (pre-production through strike). Eligible expenditures include qualified wages paid for services performed outside the Zone, and expenditures purchased or leased and used outside the Zone.
Music Scoring and music track recording by musicians
Visual Effects - To qualify, visual effects work must represent at least 75% of the VFX budget or a minimum of $10 million in qualified VFX expenditures incurred in California.
FISCAL YEAR DEDICATED FUNDING
NEW EMAIL ADDRESS
Film and Television Tax Credit Program 2.0 Applicants: IncentiveProgram2@film.ca.gov
Film and Television Tax Credit Program Applicants: IncentiveProgram@film.ca.gov