Tax Credit Program 3.0

The Basics

Soundstage Tax Credit

Program 4.0 Refundability Summary

Program Statistics

# of Projects Approved

Total California Expenditures

Total Tax Credits Allocated

TV Series Relocated to CA

Cast and Crew Hired

Data reflects Programs 1.0, 2.0, 3.0 and Soundstage Filming Program as of June 30, 2023.
The statistics are subject to change and will be updated periodically.

Budget Tagging & Tracking Tips

Helpful Tools

Checklists

Application (Non-Indies)

Application (Indies)

Interim

Final Documentation

Forms

Out-of-Zone County Tags

Suggested tags for filming in specific counties outside the 30-mile zone. Learn More.

Regulations

Approved projects must abide under specific Regulations on or after the date of the Credit Allocation Letter. Learn more.

Audit

An Agreed Upon Procedures Report (AUP) must be performed by a Certified Public Accountant (CPA) who meets specific qualifications. Learn More.

How to Utilize Tax Credits

Qualified taxpayers, participating in the California Film & TV Tax Credit Program, or their affiliates are allowed a credit against the “net tax” in the amount specified on the Tax Credit Certificate. Learn more.

Regional CA Incentives

A list of California jurisdictions offering tax credits. Learn More.

Statute

Senate Bill 878 (link to download PDF)

Tutorials and Frequently Asked Questions

Frequently Asked Questions

Video Tutorials

Filmmaker Feedback

“Adam [McKay] and I are thrilled to be able to participate in the California Film Commission tax credit program for our HBO series about the Los Angeles Lakers. We couldn’t imagine filming this show anywhere else and we’re happy that HBO has the additional support from the state to help ensure this show stays local.”

Kevin Messick, Producer
Untitled Showtime Lakers Project

“We are thrilled to be part of the new Program 3.0 and to be able to base Losing Clementine production in California. We searched other locations, but thanks to the tax credit we can film here at home where the story is set.”

Renee Tab, Producer

“As a project with many trans and other gender non-confirming creative team members, cast and crew, it was essential for ‘Moonshadow’ production to be based in a progressive state. California’s tax credit program is making it possible for us to generate jobs and production spending here at home while working in a supportive environment.”