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 Approved Rulemaking
On December 17, 2024, the Office of Administrative Law (OAL) approved, and the Secretary of State endorsed the California Film Commission’s rulemaking action numbered 2024-1031-03S. These are the regulations that will govern the California Film and Television Tax Credit Program 4.0 and constitute a newly adopted Article 5 of Chapter 7.75 of title 10 of the CA Code of Regulations, implementing Sections 17053.98.1 and 23698.1 of the Revenue and Taxation Code. Program 4.0 begins July 1, 2025. The initial 45-day public comment period was held between August 16 and September 30, 2024, and a 15-day public comment re-notice period was held between October 7 and 22, 2024.
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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