Film & TV Tax Credit Program 3.0
Tax Credit Program 3.0
The California Film Commission prepared these guidelines to assist applicants in understanding the Film & Television Tax Credit Program 3.0. The materials below contain information from the statute and program regulations in a more readable, organized format. It may add clarity to certain provisions of the statute and contains new and additional requirements. Applicants are strongly advised to consult with their legal and financial advisers. Applicants are also encouraged to consult with their health and safety supervisor to ensure proper health precautions are in place. All the information and cited documents contained in this document pertain to productions with Credit Allocation Letters dated on or after July 1, 2020.