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In the streaming universe, few shows have made as immediate and as impactful an entry as Fallout, Amazon Prime Video’s adaptation of the beloved video game series.
Developed by the creative minds of Jonathan Nolan and Lisa Joy—who previously helmed the critically acclaimed Westworld—Fallout has quickly ascended to the top of viewers' must-watch lists.
The series brings to life a post-apocalyptic world where the remnants of humanity strive to rebuild amidst the ruins. Its blend of gripping narrative and rich, immersive world-building has captivated a broad audience, leading to its rapid renewal for a second season.
The decision to move the production of Fallout Season 2 to California was significantly influenced by the state's attractive Film and TV Tax Credit Program. The California Film Commission (CFC) recently announced that Fallout would receive a substantial $25 million tax credit, the largest in its latest round of allocations, from its relocating TV series tax credit program.
Originally shot in New York and Utah, the relocation aims to leverage California’s robust production resources and scenic diversity, which are ideal for the series' expansive settings. For Fallout, the move amounts to a 25% return on qualifying expenses, totaling around $25 million in non-transferable film tax credits, money that goes right back into the production’s pocket.
It’s worth mentioning that if Fallout wanted to keep production in the Golden State for future seasons and apply for a California tax credit, they could do so under the recurring television film tax credit program.
Fallout is just one of several productions benefiting from California’s lucrative tax incentives. Other notable recipients include Ryan Murphy’s new projects, Dr. Odyssey for ABC and Grotesquerie for FX, as well as the NCIS: Origins, a prequel series set to premiere on CBS.
In total, the California Film Commission awarded $152 million in tax incentives to a dozen TV shows in this round of funding with Fallout maxing out its total credit under the program’s $25 million project cap. Fallout has the largest budget of the shows receiving credits with $153 million in qualified expenditures for the season (the project cap prevents Fallout from receiving the full 25% of the $153 million back in credits).
These shows, along with others, are part of a broader strategy by the CFC to revitalize local production activities and ensure that a diverse range of programming continues to be made in California.
Recently, Wrapbook VP of Sales and Production Incentives Ryan Broussard spoke to AirTalk’s Larry Mantle about the landscape of state film tax incentives across the country and the California film tax credit program’s position in the competitive film tax incentive market.
Joining Broussard was Colleen Bell, Executive Director of the California Film Commission, who championed California’s decision to award over $150 million in incentives to 12 television productions, including Fallout season 2. Check out Broussard’s appearance on AirTalk here!
Through its film tax credit program, California awards about $330 million in credits to productions every fiscal year with 57% of those funds going to TV shows and 43% to feature films. By and large, the California film tax credit is intended to combat “runaway production”—when productions chase tax incentives elsewhere, leaving the Golden State for larger pots of gold.
California’s relocating television series film tax credit, the program through which Fallout received its credit, is one of the primary movers in combating runaway production. In past years, the program has awarded shows like Amazon Studios’ Citadel and FX’s American Horror Story $25 million relocating credits to bring production back to the state.
Productions apply for California credits during multiple windows each year, and credits are allocated based on their potential job creation and economic impact (the jobs ratio).
In July 2025, California’s Film and TV Tax Credit Program will launch its fourth iteration (Program 4.0), aiming to further solidify the state’s reputation as the media production capital of the world.
And by extending significant tax credits to shows like Fallout now under the relocating television series tax credit program, the CFC hopes to stimulate local employment and investment.
The program is expected to generate approximately $10 billion in direct spending and create around 60,000 jobs, showcasing California’s commitment to growing its entertainment industry and curbing the outflow of productions to other states and countries.
As Fallout prepares to bring its second season to the vibrant locales of California, both the show’s fans and the local film industry have much to look forward to. The move not only promises to inject fresh visual dynamism into the series but also underscores the significant role of strategic state incentives in shaping the landscape of television production.
For those eager to keep up with Fallout and its development, subscribe to Wrapbook’s newsletter for the latest updates and behind-the-scenes content on Fallout and other exciting productions benefiting from California’s film and TV incentives.
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
Tom is a filmmaker, producer, and marketing specialist based in Los Angeles.
