Production film incentives mean jobs, thousands of jobs, not only for our members but all those who work on film and television productions in California. These jobs bolster local economies and strengthen the California economy. These jobs allow our members to qualify for health and retirement benefits. As other states have seen, film\television tax credits work, and California should lead the way in promoting and maintaining a strong film\television credit program.
SAG-AFTRA has worked with, and will continue to work with, our industry and union coalition partners to advocate for a strong film\television tax credit program. We know the credit works, we've seen it work, and we're committed to getting the word out. The benefits, not only to our members, but to all those workers who make the magic happen in film & television, are innumerable. The State of California needs a stronger, expanded credit, and we're getting that message out.
California Assembly Bill 1839, The Expanded Film and Television Job Creation Act, was introduced in February by Assemblymembers Raul Bocanegra and Mike Gatto. There are 59 additional co-authors from all over California. The alliance worked tirelessly in Sacramento to secure the sponsors, and to improve the language prior to its introduction.
- The program offers a 20% credit on qualified expenses up to $100 million for feature films and televisions shows. There is no longer a $75 million budget cap (so big budget films are now included, with only the $100 million in expenses cap) and it now includes network television series (not just relocated series or series made for basic cable).
- The 25% credit for relocated TV series in year 1 and independent films (1 to 10 million) remains.
- There is a 5% bump for outside LA zone (30 miles outside of Beverly Blvd & La Cienega.
- A qualified motion picture is one with 75% of principal photography days shot in CA or 75% of production budget spent in CA.
- Ads, music videos, and reality TV are not included.
- Wages for writers, directors, composers, supervisors, producers and actors not included (except background actors).
- Independent film credits are transferable but there is only one sale of credits allowed.
- Music scoring, recording and editing, including wages to musicians and singers are included in qualified expenditures.
For complete text and information on AB 1839, please refer to the following link, which also allows you to track the bill:
Please also check the Film Works CA website for up-to-date information on events and to sign the petition supporting the bill: www.filmworksca.com