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 | 35% base tax credit; certain qualified expenditures may receive additional uplifts Tax Credit Transferable/Refundable |
| Related Programs | |
| Labor | |
| Resident BTL | 35% |
| Non-Resident BTL | 35% |
| Labor Uplifts | 10% Local Hire Labor - wages for residents residing outside of the LA zone, working outside of the LA zone |
| Qualified Spend | |
| Spend | 35% |
| 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 qualified motion picture must satisfy either 75% of total principal photography days wholly in California or 75% of the production budget utilized for goods, services, and/or wages within California. Animation projects rely on the 75% spend test because there is no principal photography. |
| Project Cap | $20M of qualified spend |
| Annual Cap | $75M |
| 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, 2030 |
| Carry Forward | 8 Years |
| Additional Information | The funding of the independent film category is bifurcated in two parts:
|
California Film Commission323.860.2960 | |