California

Type of Incentive

Non-Transferable  Tax Credit / Transferable Tax Credit

Project Cap

25%  Non-Transferable Tax Credit (Relocating TV Series)      

$100,000,000 of your qualified expenditures. That will effectively cap your tax credit  at $25,000,000.  In addition, you would  be eligible for up to another $5,000,000 tax credit for certain qualified  uplifts.    

25% Transferable Tax Credit (Independent Films)

$10,000,000 of your qualified expenditures. That will effectively cap your  tax credit at $2,500,000. Uplifts may be eligible up to an additional  $500,000 in tax credits.    

20% Non-Transferable Tax Credit (Feature Films, New TV Series, Mini-Series,  Pilots)

$100,000,000 of your qualified expenditures.  That will effectively cap your tax credit  at $20,000,000.  In addition, you would  be eligible for up to another $5,000,000 tax credit for certain qualified  uplifts.

Minimum Qualified Spend

$1M

Annual Qualified Spend

$750M  per fiscal year

Contact

For California  - San Francisco, California - Santa Clarita, California - Shasta County and Cherokee Nation please  contact [email protected] for more details.