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.
NOTICE OF PROPOSED REGULATORY ACTION
September 4, 2026
CALIFORNIA FILM AND TELEVISION TAX CREDIT PROGRAM 4.0
SUBMISSION OF COMMENTS
Government Code section 11346.4(a) requires that at least forty-five (45) calendar days prior to the hearing and close of the public comment period on the adoption, amendment, or repeal of a regulation, a Notice of Proposed Action shall be mailed to every person who has filed a request for notice of regulatory action with the agency.
Any interested person, or their authorized representative, may submit written comments relevant to the proposed regulatory action to the CFC. Written comments will be accepted through Monday, October 19, 2026.
Submit comments to:
Leah Medrano
California Film Commission, 7080 Hollywood Boulevard
Hollywood, CA 90028
Leah.Medrano@film.ca.gov
No public hearing is scheduled; however, any interested person or their duly authorized representative may request a public hearing no later than fifteen (15) days prior to the close of the public comment period.
Notice of Emergency Regulations
The emergency actions below by the California Film Commission amend 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.
October 8, 2026: Notice of Approval of Second Readoption of Emergency Action
This emergency regulatory action is effective on October 8, 2026 and will expire on January 7, 2027. The Certificate of Compliance for this action is due no later than January 6, 2027.
July 9, 2026: Notice of Approval of Readoption of Emergency Action
This emergency regulatory action is effective on July 9, 2026 and will expire on October 8, 2026. The Certificate of Compliance for this action is due no later than October 7, 2026.
January 2, 2026: Notice of Approval of Emergency Regulatory Action
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.
Notice of Approval of Regulatory Action
December 17, 2024: Notice of Approval of Regulatory Action
This rulemaking action by the California Film Commission adopts regulations to implement the California Film and Television Tax Credit Program 4.0.
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.
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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