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 Nancy Rae Stone for questions or concerns.

Program 3.0

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
Email the CFC | About Us

Stay Informed! Sign Up:
Newsletters
Production Alerts
Careers

Download the Cinemascout app!

cinemascout app icon

GO-Biz logo
vaccinate all 58