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California

United States - Alabama

NameUS - California Film & Television Tax Credit Program 2.0
URLhttps://www.olffi.com/c/USCAT03T
FundCalifornia Film Commission https://www.olffi.com/c/USCAT
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work
Nature of projectFiction, Animation, Documentary
Annual budget$300M for each year ($1,2B in total until sunset date: June 30, 2020) / Yearly budget is distributed as follows: 20% ($66M) for relocating TV series; 44% ($132M) for miniseries, new TV series, TV pilots; 35% ($115M) for non-independent feature films; 5% ($16,5M) for independent feature filmsNon-transferable tax credit for: relocating TV series, new TV series and pilots, miniseries, TV films, non-independent feature films
Funding calculation % of QE upto25
Funding calculation infotransferable tax credit for independent films. // 25%/20% non-transferable tax credit for relocating TV series/feature films, new TV series
Nature of fundingAutomatic
Who can applyNational Production Company
All year roundYes
When to apply infoFiscal year: 01/07 - 30/06
RecoupableNot Recoupable
Tax typeTax Credit
Financial supportNational Productions, Coproductions, Special Effects
Financial support infoTransferable tax credit for independent films / Non-transferable tax credit for: relocating TV series, new TV series and pilots, miniseries, TV films, non-independent feature films / Transferable tax credit for independent films
Minimum qualifying expenses info$1M: per episode of TV series, including pilots; non-independent feature films (Tax credit applies to the first million); independent feature films / $500 000; TV films, mini-series
Minimum shooting days infoIf local spend < 75% of the total budget, at least 75% of the PP must be done in California, excluding visual effects and filming background)
Minimum local spending infoIf shooting days < 75% of the total number of shooting days, at least 75% of the budget must be spent in California
Individuals paying income tax inCalifornia
Foreign individuals paying income tax inCalifornia
Service companies paying taxes inCalifornia
Good & Services spent inCalifornia

Contact Details

Name: Nancy Rae Stone
Phone:+1 323 860 2960 / 110
Email:nstone@film.ca.gov