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 EMERGENCY ACTION CALIFORNIA FILM AND TELEVISION TAX CREDIT PROGRAM 4.0
December 11, 2025
Government Code section 11346(a)(2) requires that at least five working days prior to submission of the proposed emergency action to the Office of Administrative Law (OAL), the adopting agency provide a Notice of the Proposed Emergency Action to every person who has filed a request for notice of regulatory action with the agency. After submission of the proposed emergency to the OAL, the OAL shall allow interested persons five calendar days to submit comments on the proposed emergency as set forth in Government Code section 11349.6.
Any interested person may present comments, in writing, on the Finding of Emergency or on the proposed regulations. Written comments must be received at the OAL within five days after CFC submits the emergency regulations to the OAL for review.
Comments should be sent simultaneously to:
California Film Commission
7080 Hollywood Boulevard, Suite 900
Hollywood, CA 90028
incentiveprogram4@film.ca.gov
Office of Administrative Law
300 Capitol Mall
Sacramento, CA 95814
staff@oal.ca.gov
For the status of the CFC submittal to the OAL for review and the end of the five-day written submittal period, please consult the website of the OAL at www.oal.ca.gov under the heading “Emergency Regulations.
Program 3.0
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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