Feature films must have a $1,000,000 minimum budget and a 75 minute runtime. Features can include films and live productions made for TV and streaming platforms.

New television series for any distribution outlet must have a $1,000,000 budget per episode and a minimum runtime of 40 minutes per episode (scripted only). 

TV pilots must have a $1,000,000 budget along with a runtime of at least 40 minutes.

Miniseries must have a $1,000,000 minimum budget per episode along with a runtime of at least 40 minutes per episode and at least two episodes produced. 

Projects must film at least 75% of principal photography days wholly in California OR 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.

Diversity tracking and an unlawful harassment policy are required.

Applicants receiving a credit allocation letter (CAL) are required to make a financial contribution to a Pilot Career Pathways Training Program. This contribution must be 0.50% of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date. 

The Out-Of-Zone Bonus: a 5% bump on expenditures and resident payroll when filming outside the Los Angeles 30-mile zone (does not include Post). This bonus includes expenditures and L.A.-based residents working in the out-Of-zone area. The 30-mile zone is the 30 mile radius from the center of Beverly Boulevard and La Cienega Boulevard in Los Angeles. Areas outside the zone include Agua Dulce, Castaic, Leo Carillo State Beach, Ontario International Airport, Piru, Pomona, and the Los Angeles County Fairgrounds. The Metro Goldwyn Mayer Conejo Ranch property is within the 30-mile zone.

The Local Hire Labor Bonus: a 10% bump on individuals who reside in California outside the Los Angeles zone, and who perform services outside the Los Angeles zone. Two forms of proof of residency will be needed, including ID and a utility bill from at least three months before starting work on the project.

Bonuses cannot be combined.

The application process goes as follows: 

Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked Jobs Ratios submit required documentation.
Phase III: Credit Allocation Letters (CALs) are issued for approved projects.
Phase IV: Projects with CALs enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a Tax Credit Certificate is issued. Projects that rank in the top 200% will be notified to submit Phase II documents. A project’s Jobs Ratio is determined based on a mathematical equation using qualifying wages, qualified non-wage expenditures, the expected credit amount and "bonus points."  

Applications must be submitted online during specific allocation periods.

Application: July 29-31, 2024
Phase II: August 1-5, 2024
Approval Date: September 2, 2024

Contact the film office for further details. 

The maximum tax credit allowed is 30%.

*The Project Cap is a base of $20,000,000 with the possibility of $25,000,000 if uplifts are taken into account. 

The allocation of funding is as follows:
-Feature films: $115,500,000.
-New TV series, recurring series, pilots, and mini-series: $207,000,000.

Background performers (extras), stand-ins and off-camera stunt personnel do qualify for credits.

The Qualified Expenditure Charts and Expenditure Tracking Tips are available at http://www.film.ca.gov/.

Productions must begin principal photography within 180 days of receipt of the CAL. Approved projects with a qualified expenditure budget of $100M or more have 240 days to begin filming.