New state tax credit for film and TV post-production done in California
Productions doing editing, sound, effects or music scoring in California can get a tax credit of 35% of qualifying costs, more for work outside the Los Angeles area or for shooting at least half in the state. The yearly total is whatever the Legislature sets in each budget, plus unused credits.
Who it affects
Film and TV producers and post-production companies
When
This law takes effect on January 1, 2027; the changes described here start on July 1, 2027.
- : Signed into law
- : Law takes effect
- : The changes described here start to apply: Film Commission starts allocating post-production tax credits
- : The Film Commission stops allocating new post-production credits
Official text
California AB 2319: Personal Income Tax Law: Corporation Tax Law: credits: qualified motion picture: post-production.
On California Legislative Information. The official text is what counts; read it before you act.
Not legal advice. Plain-English summaries to help you find what changes and when. Not legal advice: read the official text, and ask a lawyer about your situation.