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 Nancy Rae Stone for questions or concerns.
Credit Allocation Letters dated between July 1, 2009 to June 30, 2015.