Type of Incentive Tax credit; non-refundable; non-transferable (except for independent films); 5 year carry forward
Benefit Details 20% of qualified spend in state for features, MOWs, miniseries, and new television series; 5% additional credit for qualified spend relating to original photography outside the 30-mile LA Studio Zone, or visual effects and music scoring attributable to a qualified motion picture in California (but requires 75% of visual effects budget or $10M in qualified visual effect expenditures incurred in CA.)
Project Cap $25 million
Annual Cap $330 million
Minimum Local Spend $1M for film and TV series; $500k for mini-series or MOWs.
Loan-Out Company Considerations None
Qualified Labor Resident and Nonresident, Below the Line.
Sunset Date June 30, 2020
Film Commission California Film Commission
7080 Hollywood Blvd, Suite 900
Hollywood, CA 90028Amy Lemisch, Director