California

Incentive:
• 20% - 25% Tax Credit

Counties:
Los Angeles County
San Bernardino County
Santa Barbara County

Cities:
Santa Clarita Valley
Riverside County
Hemet
San Francisco
San Jacinto
Temecula

Credit:
• 25% Non-Transferable Tax Credit for Relocating TV Series

Requirements:
• Relocating Television Series that filmed its most recent season outside California. $1 million minimum budget per episode.

Rebate:
• 25% Transferable Tax Credit for Independent Films

Requirements:
• $1 million minimum budget. Credits apply only to the first $10 million of qualified expenditures.

Rebate:
• 20% Non-Transferable Tax Credit for Feature Film, MOW & Mini, New TV Series & Pilots

Requirements:
• Feature Film: $1 million minimum budget. Credit allocation applies only to the first $100 million in qualified expenditures, plus uplifts.
• Movies-of-the-Week and Miniseries: $500,000 minimum budget.
• New television series for any distribution outlet: $1 million minimum budget per episode.
• TV Pilots: $1 million minimum budget.

Rebate:
• 5% Credit Uplift for Out-of-Zone Filming, Music, Visual Effects

Requirements:
• Projects eligible for a 20% tax credit may receive an additional 5% credit for the following expenditures:
• Out-of-Zone Filming: Expenditures relating to original photography and incurred outside the 30-Mile Studio Zone.
• Eligible expenditures include qualified wages paid for services performed outside the Zone, and expenditures purchased or leased and used outside the Zone.
• Music Scoring and Music Track Recording by musicians.
• Visual Effects: To qualify, visual effects work must represent at least 75% of the VFX budget or a minimum of $10 million in qualified VFX expenditures incurred in California.
• Note: The maximum credit a production can earn is 25%.

Program:
• Annual Funding Cap: $330,000,000
• Loan-out Registration: No
• CPA Audit: Yes
• Carryforward: Yes
• Screen Credit: Yes
• Sunset Date: June 30, 2020
• A minimum of 75% of total "Principal Photography" days must occur wholly in California.
• A minimum of 75% of the "Production Budget" must be incurred and used for goods, services and/or wages within California.

Website: http://film.ca.gov/tax-credit/the-basics-2-0/
Legislation: http://www.leginfo.ca.gov/pub/13-14/bill/asm/ab_1801-1850/ab_1839_bill_20140918_chaptered.pdf

California Film Commission
7080 Hollywood Blvd., Suite 900
Hollywood, CA 90028
(323) 860-2960
(800) 858-4749
filmca@film.ca.gov

Colleen Bell
Executive Director
(323) 860-2960 x 102

Eve Honthaner
Deputy Director
(323) 860-2960 x 136

Nancy Rae Stone
Program Director
(323) 860-2960 x 118