Regulations

Compiled under the California Code of Regulations pursuant to the Administrative Procedure Act, the Regulations are permanent film and television tax credit rules filed with the Secretary of State.

The Film and TV Tax Credit Program operates under several Regulations. Which Regulations apply to your project? An eligible project receives a Credit Allocation Letter – the approval letter certifying acceptance in the program. Each project shall utilize the Regulations according to the date of when the Credit Allocation Letter (CAL) was issued. Regulations are not retroactive.

Approved applicants shall contact Deputy Director Leah Medrano for questions or concerns.

NOTICE OF PROPOSED RULEMAKING ACTION

March 15, 2024 – Notice is hereby given that the California Film Commission (CFC) proposes to amend the regulations described below after considering all comments, objections, and recommendations regarding the proposed action. The CFC proposes to amend section 5528 in Article 3 of Chapter 7.75 of Title 10 of the California Code of Regulations in order to implement, interpret and make specific Revenue and Taxation Code sections 17053.98, and 23698 relating to a film and television tax credit program. No public hearing is scheduled; however, any interested person or their duly authorized representative may request a public hearing no later than fifteen (15) days prior to the close of the public comment period. Any interested person, or their authorized representative, may submit written comments relevant to the proposed regulatory action to the Agency. Written comments will be accepted by the Agency until 5:00 p.m. on April 30, 2024.

Notice of Proposed Rulemaking

NOTICE OF APPROVED RULEMAKING

On December 22, 2023, the Office of Administrative Law (OAL) approved, and the Secretary of State endorsed the California Film Commission’s rulemaking action numbered 2023-1107-01S. These are the regulations currently in effect, amending previously adopted regulations implementing Sections 17053.98 and 23698 of the Revenue and Taxation Code and governing the California Film and Television Tax Credit Program 3.0. The 45-day public notice period was held between August 11 and September 26, 2023, and a 15-day re-notice period for public comment was held between September 27 and October 12, 2023.

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Program 3.0

Permanent Regulations

OAL Certificate of Compliance
Credit Allocation Letters dated beginning February 10, 2022.

Readopted Emergency Regulations
Credit Allocation Letters dated beginning June 18, 2021.

Emergency Regulations
Credit Allocation Letters dated between August 17, 2020 to June 17, 2021.

Regulations
Credit Allocation Letters dated between July 1, 2020 to August 16, 2020.

Program 2.0

Permanent Regulations
Credit Allocation Letters dated on or after July 1, 2016.

Readopted Emergency Regulations
Credit Allocation Letters dated between January 1, 2-16 to June 30, 2016.

Emergency Regulations
Credit Allocation Letters dated between July 1, 2015 to December 31, 2015.

Program 1.0

Permanent Regulations
Credit Allocation Letters dated between July 1, 2009 to June 30, 2015.

California Film Commission
7080 Hollywood Blvd., Suite 900
Los Angeles, CA 90028
Tel: 323.860.2960 | 800.858.4749
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