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California Film & Television Tax Credit Program 2.0

The California Film Commission is in the process of adopting Permanent Regulations for the Tax Credit Program 2.0.  To view rulemaking documents, click here to read the Notice, which contains links to the Regulations and Program Forms.

The California Film Commission is in the process of re-adopting the Emergency (“Interim”) Regulations for the Tax Credit Program 2.0 in order to prevent the expiration of the Emergency Regulations prior to approval of the Permanent Regulations.  To view rulemaking documents, click here for links to the Notice, Regulations and other Program Forms. 

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.

APPLICATION DATES

Please note: The 2nd Re-adoption Emergency Regulations will be in force for all Program 2.0 applicants applying in January and February. 

Credit allocations will be issued after a 3 – 4 week review; principal photography may not begin prior to receiving a credit allocation. 

February 15 - 22 (noon), 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 23, 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