Part of California
- Primary Jurisdiction
- California
- Incentive Mechanisms
- Tax Credit
- Benefit Summary
- 35% standard; 40% relocating TV; 35% independent film
- Bonus Details
- 5% out-of-zone; 5% visual effects; 10% local-hire labor for non-independent projects; 5% local-hire labor for independent films and relocating TV
- Refundable
- Yes
- Transferable
- Limited
- Minimum Spend
- $1M feature budget; $1M per TV episode; $1M pilot budget
- Annual Cap
- $750M per fiscal year
- Per-Project Cap
- $42M non-independent; $48M relocating TV; $7M independent film
- Eligible Project Types
- Feature films; independent films; TV series; pilots; limited series; animation; large-scale competition shows; relocating TV series
- Administering Agency
- California Film Commission
- Official Source URL
- https://film.ca.gov/tax-credit/the-basics-4-0/
- Stacking Notes
- Program includes built-in out-of-zone, visual-effects, and local-hire uplifts on qualifying spend. The cited official page does not identify a separate local public incentive stack outside these uplifts.
- Incentive Status
- Active
- Last Verified
- March 22, 2026
- Notes
- Program 4.0 runs from July 1, 2025, through June 30, 2030. Eligibility also requires either 75% California spend or 75% of principal photography days in California. Transferability is limited to independent film treatment on the cited program page.