California Film Commission Claimed

20-25% Tax Credit

Note: Independent films have a separate program. Please see below.

BTL: 20% (non-independent production)
Minimum Spend: $1M (film/TV); $500K (mini-series/MOWs)
Project Cap: $100M qualified spend
Minimum Filming Days: 75% of principal photography

Qualified Spend/Bonus
20% on qualified expenditures including, but not limited to:
Labor (resident and non-resident)
Select Fringes
Workers Comp/Handling
Fees
Equipment
Post
Travel (in-state only)
Shipping (in-state only)
Hotel
Completion Bond
Insurance
Legal Fees
Food/Catering/Entertainment
Working Meals

Bonus: 5% uplift for

• Filming outside LA 30 mile zone.


• Music scoring/recording expenditures.


• VFX expenditures (minimum spend required)

Annual Cap: $330M
Sunset Date: July 1, 2020
Screen Credit: Yes
CPA Audit: Yes
Carry Forward: 6 Years
Loan-out Registration: No In-state tax liability required.

Principal photography in California must commence no later than 180 days after the Credit Allocation Letter is issued.

Applications are ranked within categories (TV project vs. other TV projects, indie project vs. other indie projects, etc.) based upon their "jobs ratio" score.

$115.5M (35% of annual budget) will be allocated for non-independent features each fiscal year.

For Independent Films

BTL: 25%

“Independent film” means a production of a film with a running time of at least seventy-five (75) minutes intended for commercial distribution to a motion picture theater, directly to the home video market, directly to television, or via the internet.  An independent film shall have a minimum budget of one million dollars ($1,000,000) and be produced by a company that is not publicly traded and a publicly traded company does not own, directly or indirectly, more than 25 percent of the producing company.

Minimum Spend: $1M (film); $500K (MOWs)
Minimum Filming Days: 75% of principal photography
Project Cap: $10M qualified spend

Qualified Spend
25% on qualified expenditures including, but not limited to:
Labor (resident and non-resident)
Select Fringes
Workers Comp/Handling
Fees
Equipment
Post
Travel (in-state only)
Shipping (in-state only)
Hotel
Completion Bond
Insurance
Production-related Legal Fees
Food/Catering/Entertainment
Working Meals

Annual Cap: $330M; 5% for Independent Films ($16.5 Million per year)
Sunset Date: July 1, 2020
Screen Credit: Yes
CPA Audit: Yes
Carry Forward: 6 Years; Independent Films may sell or transfer their tax credits to an unrelated party.
Loan-out Registration: No In-state tax liability required.

Principal photography in California must commence no later than 180 days after the Credit Allocation Letter is issued.

Applications are ranked within categories (TV project vs. other TV projects, indie project vs. other indie projects, etc.) based upon their "jobs ratio" score.