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 Approval of Emergency Regulatory Action
January 2, 2026
This emergency action by the California Film Commission amends regulations governing the Motion Picture Tax Credit 4.0 Program and Soundstage Filming Tax Credit Program to further implement Assembly Bill 1138 (Stats. 2025 ch. 27), which, in part, revised the definition of “qualified motion picture” to include live action and animated series with episodes averaging 20 minutes or more, animated films, and large-scale competition shows, as specified.
OAL approves this emergency regulatory action pursuant to sections 11346.1 and 11349.6 of the Government Code.
This emergency regulatory action is effective on January 2, 2026 and will expire on July 2, 2026. The Certificate of Compliance for this action is due no later than July 1, 2026.
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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