Array ( [0] => Array ( [id] => 107 [PARENT_ID] => 47 [landing_slave] => 0 [PAGE_ID] => 0 [name1] => Lot Amenities [url] => lot-amenities [visible] => 1 [hide] => 0 [start_end] => 0 [viz_head] => 0 [viz_foot] => 0 [order] => 1 [multiple] => 1 [no_landing] => 0 [dead] => 0 [slave] => 0 [php_file] => section_template.php [has_detail] => 1 [no_search] => 0 [no_nav] => 0 [ext_link] => [indent] => 1 [c_count] => 1 [parent_url] => the-lot ) [1] => Array ( [id] => 158 [PARENT_ID] => 47 [landing_slave] => 0 [PAGE_ID] => 0 [name1] => Archives & Collections [url] => archives-and-collections [visible] => 1 [hide] => 0 [start_end] => 0 [viz_head] => 0 [viz_foot] => 0 [order] => 2 [multiple] => 0 [no_landing] => 0 [dead] => 0 [slave] => 0 [php_file] => section_template.php [has_detail] => 0 [no_search] => 1 [no_nav] => 0 [ext_link] => [indent] => 1 [c_count] => 0 [parent_url] => the-lot ) [2] => Array ( [id] => 153 [PARENT_ID] => 47 [landing_slave] => 0 [PAGE_ID] => 0 [name1] => Facility Operations [url] => facility-operations [visible] => 1 [hide] => 0 [start_end] => 0 [viz_head] => 0 [viz_foot] => 0 [order] => 3 [multiple] => 0 [no_landing] => 0 [dead] => 0 [slave] => 0 [php_file] => section_template.php [has_detail] => 0 [no_search] => 1 [no_nav] => 0 [ext_link] => [indent] => 1 [c_count] => 0 [parent_url] => the-lot ) [3] => Array ( [id] => 49 [PARENT_ID] => 47 [landing_slave] => 0 [PAGE_ID] => 0 [name1] => Green is Universal [url] => green-is-universal [visible] => 1 [hide] => 0 [start_end] => 0 [viz_head] => 0 [viz_foot] => 0 [order] => 4 [multiple] => 1 [no_landing] => 0 [dead] => 0 [slave] => 0 [php_file] => section_template.php [has_detail] => 1 [no_search] => 1 [no_nav] => 0 [ext_link] => [indent] => 1 [c_count] => 1 [parent_url] => the-lot ) [4] => Array ( [id] => 50 [PARENT_ID] => 47 [landing_slave] => 0 [PAGE_ID] => 0 [name1] => Driving On The Lot [url] => driving-on-the-lot [visible] => 1 [hide] => 0 [start_end] => 0 [viz_head] => 0 [viz_foot] => 0 [order] => 5 [multiple] => 0 [no_landing] => 0 [dead] => 0 [slave] => 0 [php_file] => section_template.php [has_detail] => 0 [no_search] => 0 [no_nav] => 0 [ext_link] => [indent] => 1 [c_count] => 0 [parent_url] => the-lot ) [5] => Array ( [id] => 168 [PARENT_ID] => 47 [landing_slave] => 0 [PAGE_ID] => 0 [name1] => Dining [url] => dining [visible] => 1 [hide] => 0 [start_end] => 0 [viz_head] => 0 [viz_foot] => 0 [order] => 7 [multiple] => 1 [no_landing] => 0 [dead] => 0 [slave] => 0 [php_file] => dining_NEW.php [has_detail] => 0 [no_search] => 1 [no_nav] => 0 [ext_link] => [indent] => 1 [c_count] => 3 [parent_url] => the-lot ) [6] => Array ( [id] => 52 [PARENT_ID] => 47 [landing_slave] => 0 [PAGE_ID] => 0 [name1] => Service Center [url] => service-center [visible] => 1 [hide] => 0 [start_end] => 0 [viz_head] => 0 [viz_foot] => 0 [order] => 8 [multiple] => 0 [no_landing] => 0 [dead] => 0 [slave] => 0 [php_file] => section_template.php [has_detail] => 0 [no_search] => 1 [no_nav] => 0 [ext_link] => [indent] => 1 [c_count] => 0 [parent_url] => the-lot ) [7] => Array ( [id] => 54 [PARENT_ID] => 47 [landing_slave] => 0 [PAGE_ID] => 0 [name1] => Maps, Forms & Policies [url] => maps-forms-and-policies [visible] => 1 [hide] => 0 [start_end] => 0 [viz_head] => 0 [viz_foot] => 0 [order] => 9 [multiple] => 0 [no_landing] => 0 [dead] => 0 [slave] => 0 [php_file] => section_template.php [has_detail] => 0 [no_search] => 1 [no_nav] => 0 [ext_link] => [indent] => 1 [c_count] => 0 [parent_url] => the-lot ) [8] => Array ( [id] => 55 [PARENT_ID] => 47 [landing_slave] => 0 [PAGE_ID] => 0 [name1] => Film & TV Tax Credit Program [url] => film-and-tv-tax-credit-program [visible] => 1 [hide] => 0 [start_end] => 0 [viz_head] => 0 [viz_foot] => 0 [order] => 10 [multiple] => 0 [no_landing] => 0 [dead] => 0 [slave] => 0 [php_file] => section_template.php [has_detail] => 0 [no_search] => 1 [no_nav] => 0 [ext_link] => [indent] => 1 [c_count] => 0 [parent_url] => the-lot [hit] => 1 ) ) 1
    Film & TV Tax Credit Program

    The California Film Commission is pleased to offer the Film & Television Tax Credit 2.0

    The California Film & Television Tax Credit Program 2.0 provides tax credits based on “Qualified Expenditures” for qualified productions that are produced in California. Enacted in September 2014, the 5-year, $1.55 billion program commenced on July 1, 2015. $230,000,000 is available in the 2015/16 fiscal year, and $330,000,000 is available each fiscal year through 2019/20. The California fiscal year is July 1 through June 30.

    The Tax Credits will be allocated each fiscal year according to the following designated funding:

    • Independent Projects = 5%
    • Non-Independent Features = 35%
    • Relocating TV Series = 20%
    • New TV Series, MOWs, Mini-Series, Pilots = 40%

    What Types of Productions Qualify for the Program?

    To apply for the California Film & Television Tax Credit Program 2.0, a film or television project must be one of the following:

    • A Feature Film with a minimum production budget of $1,000,000. Tax credit applies to the first $100,000,000. There is no cap on the total budget amount.
    • A Movie of the Week or Mini-Series with a minimum production budget of $500,000.
    • A new Television Series, licensed for any distribution outlet, with a minimum budget of $1,000,000 and a running time longer than forty (40) minutes, exclusive of commercials. Television pilots are also qualified and must have a minimum budget of $1,000,000. Pilots and series may be produced for distribution in any media outlet, including basic cable, pay cable, internet transmission or network broadcast.
    • A Television Series that relocated to California without regard to the episode length that filmed its most recent season (minimum of 6 episodes) outside of California. There is a minimum production budget requirement of $1,000,000 per episode. The series may be produced for distribution in any media outlet, including basic cable, pay cable, internet transmission or network broadcast.
    • An Independent Film with a minimum production budget of $1,000,000 that is produced by a company that is not publicly traded and that publicly traded companies, do not own more than 25% of the producing company. While there is no budget cap, credits apply only to the first $10,000,000 of Qualified Expenditures. An Independent Film must have a running time of at least seventy-five (75) minutes and be intended for commercial distribution to a motion picture theater, home video, television or via the internet.

    Allowable Tax Credits for Qualified Motion Pictures:

    20% NON-TRANSFERABLE TAX CREDIT
    (Non-Independent Productions) + 5% UPLIFT

    • Feature Film with $1,000,000 minimum budget; credit allocation applies only to the first $100,000,000 in Qualified Expenditures
    • Movies of the Week and Miniseries with $500,000 minimum budget
    • New Television Series for any distribution outlet and with a $1,000,000 minimum budget per episode (at least 40 minutes per episode, scripted only)
    • Television Pilots with a $1,000,000 minimum budget (at least 40 minutes)

    5% UPLIFT (Non-Independent Productions)

    • Filming outside of the Los Angeles zone
    • Music scoring and music track recording expenditures
    • Visual Effects expenditures (minimum spend required)
    • The maximum credit a production can earn is 25%

    25% TRANSFERABLE TAX CREDIT (Independent Productions)

    • Maximum credit is 25%, uplifts do not apply
    • $1,000,000 minimum budget; credits apply only to the first $10,000,000 of Qualified Expenditures (Only independent projects may sell their tax credits).

    25% NON-TRANSFERABLE TAX CREDIT
    (Non-Independent Relocating Television Series)

    • Any episode length that  filmed it’s most recent season outside of California
    • $1,000,000 minimum episode budget
    • Tax credits are non-transferable. (Additional seasons are eligible for 20%)

    For further information on the California Film & TV Tax Credits, visit http://www.film.ca.gov/Incentives.htm

     

    Follow us on Social Media
    03.31.20
    COLONIAL STREET #home #residential #street
    View Comments
    03.27.20
    A look back at this 2-story #hospital set that was built on our #stages a few years back for a medical drama.
    View Comments
    03.26.20
    A sunny, rustic luncheon on European street on a warm day last November.
    View Comments
    03.25.20
    Purple haze
    View Comments
    03.24.20
    It is the 15th #anniversary of the debut of "The Office"! Can you believe it? NBCUniversal Archives & Collections has iconic #wardrobe pieces and #props in their inventory that we wanted to share to celebrate the milestone.
    View Comments
    03.23.20
    NEW YORK STREET #location #newyork #city
    View Comments
    03.21.20
    This past Sunday, March 15th marked the 105th #anniversary of Universal City's grand opening. We wanted to share a few photos and some history about the opening - a perfect post for #flashbackfriday
    View Comments
    03.19.20
    Lovely, elegant living room vignette in the #property department. So is the dog real...that is the question?
    View Comments
    Service Center
    Submit
    THANK YOU!
    Thank you for your submission. We will be in touch shortly.