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CA

California Film and Television Tax Credit Program 4.0

California Film and Television Tax Credit Program 4.0 launched July 1, 2025 offers refundable income tax credits for qualified film and TV production in California, projected to create 60,000 jobs and $10 billion in investment.

About this program

Visit the program website for full details.

Eligibility

Qualified film and television productions filming in California. Program 4.0 includes refundable credits for the first time; includes feature films, TV series, and new diversity and safety provisions.

Requirements

  • Production must film primarily in California
  • Must submit application during designated application windows
  • Must meet minimum production budget thresholds