For Independent films a $1,000,000 minimum budget is required and a 75 minutes running time (credits apply to the first $10,000,000 of qualified expenditures-Project Cap).

Projects must film at least 75% of Principal Photography days wholly in California OR 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.

A Diversity Tracking and Unlawful Harassment Policy is required.

Applicants receiving a Credit Allocation Letter (CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program. 

Approved applicant’s contribution shall be 0.25% (for indies only at .25%) of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.

All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC.

The Local Hire Labor/Out-Of-Zone: (does not include post) a 5% bump on individuals who reside in California outside the Los Angeles zone, and who perform services outside the Los Angeles zone (two forms of residency are required: an ID and a utility bill affirming residency 3 months prior to working on project).

California Film & Television Tax Credit Program 3.0 The application process includes: 

Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked jobs ratios submit required documentation.
Phase III: Credit Allocation Letters are issued for approved projects.
Phase IV: Projects with CALs( a received Credit Allocation Letter) enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a “Tax Credit Certificate” is issued  Projects that rank in the top 200% will be notified to submit Phase II documents. Job Ration is determined based on a mathematical equation on qualifying wages, qualified non wage expenditures, the expected credit amount and using "bonus points"  

Contact the Film office for further details. 

Productions must begin principal photography within 180 days of receipt of the CAL (Credit Allocation Letter). Approved projects with a qualified expenditure budget of $100,000,000 or more have 240 days to begin filming

Applications must be submitted online during specific allocation periods:
For independent & non-independent feature films:
Application: January 27-29, 2025
Phase II: January 30 – February 3, 2025
Approval Date: March 3, 2025


Applicants receiving a credit allocation letter(CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program. Approved applicant’s contribution shall be 0.25%(Indys only at .25%) of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date. 

All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC.

The maximum tax credit allowed is 30%.

Only tax credits issued to independent films may be transferred or sold to an unrelated party. Other qualified taxpayers may carryover tax credits for 5 years and transfer tax credits to an affiliate

*Allocation of funding cap for Independents with budgets over $10,000,000 is $10,560,000.

*Allocation of funding cap for Independents with budgets $10,000,000 and under is $15,840,000.

**Project Cap is a base of $2,500,000 with the possibility of $3,000,000 if uplifts are taken into account.

Background performers (extras), stand-ins and off-camera stunt personnel do qualify.

The Qualified Expenditure Charts and Expenditure Tracking Tips are available at https://film.ca.gov/tax-credit