Production Incentives Database

California  

Click here for specific information for:    Independent Project   Relocating TV   San Francisco   Santa Barbara   Santa Clarita   
Incentive TypeNon-Transferable Non-Refundable Tax Credit
Spend20-25%
Below the Line Residents20-25%
Below the Line Nonresidents20-25%
Bonus 1Filming outside the Los Angeles 30-mile zone (Bonuses can not be combined)
Bonus 2Music scoring/music tracking recording expenditures (Bonuses can not be combined)
Project CriteriaFeature 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 (minimum 40 minutes per episode, scripted only); TV pilots: $1 million minimum budget (minimum 40 minutes)

Film at least 75% of Principal Photography days wholly in California or 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.



Loanout Registration RequiredNo
Loanout WithholdingNo
Annual Funding Caps$330,000,000
Project CapsNone
Minimum Spend$500,000- $1,000,000
Sunset Date06/30/2020

California Film Commission
7080 Hollywood Blvd., Suite 900, Hollywood, CA 90028

Amy Lemish, Executive Director
Phone: 323 860 2960 x 110
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Contact Film Office for more information
Audit Requirements
An agreed upon procedures report by an independent California CPA who has attended a California Film Commission CPA 2.0 orientation meeting or an out of state accounting firm (proof of registration) is required.
Getting Started
California Film & Television Tax Credit Program 2.0

The application process includes:

- Phase I: productions will be ranked from highest to lowest based upon their 'jobs ratio' and other criteria against 'like projects'; penalty provisions are included for projects that overstate job creation.

- Phase II: the top 200% ranked projects will be notified and asked to submit (online) supporting documentation

Principal photography may not begin prior to receiving a credit allocation letter and must commence no later than 180 days after the Letter is issued.

Applications must be submitted online during specific allocation periods (Application Windows). Application periods for Fiscal Year 2017/2018

TV
May 22-29th, 2017
Relocating TV Series: Non-Transferable
Recurring TV Series: Non-Transferable
*Only recurring and new relocating TV series may apply this period. All relocating TV series must have pick up orders; recurring series may apply without a pick up order ? issuance of CAL requires a pick up order.
May 30, 2017: Projects that rank in the top 200% will be notified to submit Phase II documents.
Note: Credit Allocation Letters will be issued on July 1, 2017.

Features
June 19-26th, 2017
Non-Indie Feature Films: Non-Transferable
Indie Feature Films: Transferable
June 27, 2017: Projects that rank in the top 200% will be notified to submit Phase II documents.
Note: Credit Allocation Letters will be issued on July 24, 2017.




Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Submit required documentation to the California Film Commission 30 days (suggested) after completion of the final element, the Agreed-Upon-Procedures report is complete and documentation is ready for review.

The California Film Commission will notify applicants via e-mail of accepted or rejected status within 20 business days of receipt of the completed application and all requested supporting documentation. If approved an 'Allocation Letter' will be sent to the applicant indicating the amount of the reserved credit, contingent upon the project's continued eligibility and final documentation.
Additional Information
Bonus 3
Visual effects expenditures (Bonuses can not be combined)

The maximum tax credit allowed is 25%.

Only tax credits issued to independent films may be transferred or sold to an unrelated party. Other qualified taxpayers may carryover tax credits for 5 years and transfer tax credits to an affiliate.

The Qualified Expenditure Charts and Expenditure Tracking Tips are available at http://www.film.ca.gov/
Last updated: 05/18/2017
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at incentives@media-services.com.