Film & TV Tax Credit Program

    The California Film Commission is pleased to offer the Film & Television Tax Credit 2.0

    The California Film & Television Tax Credit Program 2.0 provides tax credits based on “Qualified Expenditures” for qualified productions that are produced in California. Enacted in September 2014, the 5-year, $1.55 billion program commenced on July 1, 2015. $230,000,000 is available in the 2015/16 fiscal year, and $330,000,000 is available each fiscal year through 2019/20. The California fiscal year is July 1 through June 30.

    The Tax Credits will be allocated each fiscal year according to the following designated funding:

    • Independent Projects = 5%
    • Non-Independent Features = 35%
    • Relocating TV Series = 20%
    • New TV Series, MOWs, Mini-Series, Pilots = 40%

    What Types of Productions Qualify for the Program?

    To apply for the California Film & Television Tax Credit Program 2.0, a film or television project must be one of the following:

    • A Feature Film with a minimum production budget of $1,000,000. Tax credit applies to the first $100,000,000. There is no cap on the total budget amount.
    • A Movie of the Week or Mini-Series with a minimum production budget of $500,000.
    • A new Television Series, licensed for any distribution outlet, with a minimum budget of $1,000,000 and a running time longer than forty (40) minutes, exclusive of commercials. Television pilots are also qualified and must have a minimum budget of $1,000,000. Pilots and series may be produced for distribution in any media outlet, including basic cable, pay cable, internet transmission or network broadcast.
    • A Television Series that relocated to California without regard to the episode length that filmed its most recent season (minimum of 6 episodes) outside of California. There is a minimum production budget requirement of $1,000,000 per episode. The series may be produced for distribution in any media outlet, including basic cable, pay cable, internet transmission or network broadcast.
    • An Independent Film with a minimum production budget of $1,000,000 that is produced by a company that is not publicly traded and that publicly traded companies, do not own more than 25% of the producing company. While there is no budget cap, credits apply only to the first $10,000,000 of Qualified Expenditures. An Independent Film must have a running time of at least seventy-five (75) minutes and be intended for commercial distribution to a motion picture theater, home video, television or via the internet.

    Allowable Tax Credits for Qualified Motion Pictures:

    20% NON-TRANSFERABLE TAX CREDIT
    (Non-Independent Productions) + 5% UPLIFT

    • Feature Film with $1,000,000 minimum budget; credit allocation applies only to the first $100,000,000 in Qualified Expenditures
    • Movies of the Week and Miniseries with $500,000 minimum budget
    • New Television Series for any distribution outlet and with a $1,000,000 minimum budget per episode (at least 40 minutes per episode, scripted only)
    • Television Pilots with a $1,000,000 minimum budget (at least 40 minutes)

    5% UPLIFT (Non-Independent Productions)

    • Filming outside of the Los Angeles zone
    • Music scoring and music track recording expenditures
    • Visual Effects expenditures (minimum spend required)
    • The maximum credit a production can earn is 25%

    25% TRANSFERABLE TAX CREDIT (Independent Productions)

    • Maximum credit is 25%, uplifts do not apply
    • $1,000,000 minimum budget; credits apply only to the first $10,000,000 of Qualified Expenditures (Only independent projects may sell their tax credits).

    25% NON-TRANSFERABLE TAX CREDIT
    (Non-Independent Relocating Television Series)

    • Any episode length that  filmed it’s most recent season outside of California
    • $1,000,000 minimum episode budget
    • Tax credits are non-transferable. (Additional seasons are eligible for 20%)

    For further information on the California Film & TV Tax Credits, visit http://www.film.ca.gov/Incentives.htm

     

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