CALIFORNIA - Independent Films
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 25%-30% Transferable Tax Credit |
| Related Programs | |
| Labor | |
| Resident BTL | 25% |
| Non-Resident BTL | 25% |
| Labor Uplifts | 5% Local Hire Labor - wages for residents residing outside of the LA zone, working outside of the LA zone |
| Qualified Spend | |
| Spend | 25% |
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. | |
| Spend Uplifts | 5% Local Hire Labor - wages for residents residing outside of the LA zone, working outside of the LA zone |
| Minimum/Caps | |
| Minimum Spend | $1M budget |
| Minimum Filming Days | A minimum of 75% of total “principal photography” days must occur wholly in California. |
| Project Cap | $10M of qualified spend |
| Annual Cap | $26.4M |
| Application | |
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. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | No |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | June 30, 2025 |
| Carry Forward | 9 Years |
| Additional Information |
|
California Film CommissionColleen Bell, Executive Director 323.860.2960 | |