California Film & Television Tax Credit Program 2.0
Tax Credit Program Production Alerts - Click here for up-to-date tax credit program production alerts.
PROGRAM 2.0 CPA ORIENTATION: CPA Firms interested in attending a CPA Orientation Seminar for Program 2.0, click here for details.
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.
APPLICATION DATES (Note: The online portal will close at 11:59pm on the last day of the application window.)
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.
May 22-29, 2017: TV* Application Window (Non-Transferable Tax Credits)
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.
June 19-26, 2017: Features Application Window
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.
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