California Film & Television Tax Credit Program 2.0
The California Film Commission is in the process of re-adopting the emergency regulations for Tax Credit Program 2.0. The re-adoption provides the Film Commission with additional time to draft the permanent regulations which will thereafter be in effect for this program. To view the Emergency Regulations, click here.
The California Film and Television Tax Credit Program 2.0 application on-line portal will be live on November 30, 2015. Click here for more information about the application process.
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 side of this page for links.
RANKING SELECTION PROCESS For information on Jobs Ratio ranking process, click here.
Credit allocations will be issued after a 3 – 4 week review; principal photography may not begin prior to receiving a credit allocation.
November 30 - December 6, 2015 Application Window: TV Projects - TV Series, Mini-series, MOWs, Pilots and Relocating TV series (Non-Transferable Tax Credits). Projects that rank in the top 200% will be notified on December 7, 2015 to submit Phase II documents.
January 11 - 24, 2016 Application Window: Independent Projects (Transferable Tax Credits) and Non-Independent Feature Films (Non-Transferable Tax Credits). Projects that rank in the top 200% will be notified on January 25, 2016 to submit Phase II documents.
February 15 - 21, 2016 Application Window: TV Projects - TV Series, Mini-series, MOWs, Pilots and Relocating TV series (Non-Transferable Tax Credits). Projects that rank in the top 200% will be notified on February 22, 2016 to submit Phase II documents.
ELIGIBLE FOR 20% NON-TRANSFERABLE TAX CREDIT (plus 5% Uplift *)
Feature Films: $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)
ELIGIBLE FOR 25% TRANSFERABLE TAX CREDIT (maximum credit is 25%, uplifts do not apply)
Independent Projects: $1 million minimum budget; credits apply only to the first $10 million of qualified expenditures. (Only independent projects may sell their tax credits.)
Relocating TV Series, any episode length, that filmed its most recent season outside California; $1 million minimum budget. (Additional seasons are eligible for 20%.)
* 5% CREDIT UPLIFT
Non-Independent productions (excluding Relocating Series in its first season in the state) are eligible for an additional 5% in tax credits ("Uplifts") if spending occurs in any or all of the 3 categories listed below.
Filming outside the Los Angeles 30-mile zone + 5%
Music Scoring and music track recording expenditures + 5%
Visual Effects expenditures (minimum spend required) + 5%
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