Eligible qualified motion pictures (minimum $1,000,000 budget, per episode for series) include:

  • features, including animated and independent films
  • miniseries or limited series (2+ episodes over 40 minutes)
  • pilots and series, live-action or animated (season average 20+ minutes per episode)
  • large-scale competition shows 

The same picture cannot also claim the California Film & Television Tax Credit. 

Copyright registration and a diversity workplan checklist are required.

The Out-Of-Zone Bonus: A 5% bump on qualified expenditures relating to post-production performed outside the Los Angeles zone. The 30-mile zone encompasses the area within a 30-mile radius centered on the corner of Beverly Boulevard and La Cienega Boulevard in Los Angeles. Areas outside the zone include Agua Dulce, Castaic, Leo Carrillo State Beach, Ontario International Airport, Piru, Pomona, and the Los Angeles County Fairgrounds.

The Local Hire Labor Bonus: A 10% bump on qualified wages paid for post-production services performed outside the Los Angeles zone to qualified individuals who reside in California but outside the Los Angeles zone.

Music Scoring Bonus: A 15% bump on qualified expenditures relating to music scoring.

In-State Photography Bonus: A 5% bump on qualified expenditures if at least 50% of principal photography days are performed in California.

The Out-Of-Zone, Local Hire Labor, and Music Scoring bonuses are capped at 15% combined. The In-State Photography Bonus is separate and not subject to that cap.

Apply to the California Film Commission during an allocation window. 

The CFC allocates credits on or after July 1, 2027 and before July 1, 2032, in at least four rounds per fiscal year. 

Applicants are ranked by a 'post-production services ratio' (qualified wages divided by credit requested); credits are awarded from the highest ratio down until the round's funds are exhausted.

85% of each window's credits are reserved for applicants that self-attest, under penalty of perjury, to specified labor standards. 

Post-production must begin after the credit is allocated and be completed within 18 months of application approval.

*Qualified expenditures are capped per project at $6,000,000 for editorial post-production and $6,000,000 for visual effects, counted separately (up to $12,000,000 combined). 

Credit applies to taxable years beginning on or after January 1, 2027; the CFC allocates credits on or after July 1, 2027 and before July 1, 2032, and no credit is claimed before July 1, 2027.

Implementation regulations are still to be adopted by the CFC.