CALIFORNIA - Feature Films

CALIFORNIA - Independent Films

CALIFORNIA - TV Projects

CALIFORNIA - Relocating TV

All productions are eligible to receive an additional 5% or 10%, if spending occurs in any of these three categories:

• 5% VFX - VFX expenditures in-state must equal $10M or 75% of total VFX costs
• 5% Out of Zone - wages for residents residing in the LA zone, working outside of the LA zone
• 10% Local Hire Labor - wages for residents residing outside of the LA zone, working outside of the LA zone

Qualified expenditures include preproduction, production, and postproduction expenditures purchased and/or rented and used in the state of California.

Click here for a list of qualified expenditures.

All productions are eligible to receive an additional 5% or 10%, if spending occurs in any of these three categories:

• 5% VFX - VFX expenditures in-state must equal $10M or 75% of total VFX costs
• 5% Out of Zone - items purchased and/or rented outside of the LA zone and totally consumed outside of the LA zone

Applications must be submitted via an online portal during specific application windows. Application windows are grouped by category, and projects will only compete against other projects from the same category. Any project that begins principal photography within CA prior to acceptance into the program, will be ineligible. Productions must begin principal photography within 180 days of CAL issuance.

Individual: Not Required

Loan-out: Not Required

• Independent “producers” may apply under the non-independent
  category, but the tax credits will remain non-transferable.
• Tax credits for Feature Films are non-transferable and must be used to offset tax liability with the State of California.