In July 2025, the California Film and Television Tax Credit Program 4.0 took effect, increasing tax credits and introducing refundable tax credits for the first time. Qualified productions are allowed a 35% credit for feature films with a minimum budget of $1 million, a 35% tax credit for TV series with a minimum production budget of $1 million per episode, and 40% for TV series relocating to California. Refundable tax credits vary from 35% to 45% for qualified productions depending on additional tax credits. An additional 5% or 10% credit is available for visual effects, filming outside the Los Angeles Zone, and qualified local hire labor. For more information, please visit the California Film Commission.

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