California has expanded its commitment to the film industry with the launch of Tax Credit Program 4.0, offering stronger support for recurring series, regional shoots, and long-term investment. AB 1138 builds on this by raising the base tax credit from 20–25% to 35% for all qualified productions, with an additional 5% uplift (up to 40%) for eligible expenditures filmed outside Los Angeles County or involving visual effects. For productions considering the San Francisco Peninsula, these updates make filming here more competitive than ever, with easy access to urban, coastal, and scenic locations all within a film-friendly region.
California Film and Television Tax Credit Program 3.0 and 4.0
On July 10, 2023, Governor Newsom signed Senate Bill (SB) 132, which governs the California Film and Television Tax Credit Program 3.0, Soundstage Filming Tax Credit Program, as well as establishing the California Film and Television Tax Credit Program 4.0 for the years 2025 through 2030.
AB 1138
AB 1138 by Assemblymember Rick Zbur (D-Hollywood) and Sen. Ben Allen (D-Santa Monica) is a Cost Cutter that will more than double the state’s film and television tax credit to $750 million annually. It took effect immediately upon being signed by Gov. Gavin Newsom on July 3.
Additional Information & How to Apply
- Application Calendar
- Guidelines
- Utilizing Tax Credits
- Program 4.0 Refundability Summary
- Press Release on AB 1138
Visit the California Film Commission website for more information and updates on the Tax Credit Program.