reglab/statecodes huggingface dataset:
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 1 - California Film and Television Tax Credit Program › Section 5502 - Eligibility Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Applicant is planning to produce a
				"Qualified Motion Picture".
(b) The
				"Qualified Motion Picture" complies with the provisions of sections
				17053.85(b)(15)
				and
				23685(b)(15)
				of the Revenue and Taxation Code.
(c) The Applicant plans to film at least 75%
				of Principal Photography days wholly in California or 75% of the Production
				Budget will be incurred in California. Principal Photography days in California
				shall not include the filming of primarily backgrounds, visual effects, action
				and crowd scenes by the second, stunt, or visual effects units.
(d) To qualify as a New Television Series,
				the television series shall be licensed for original distribution on basic
				cable with a running time of no less than 60 minutes inclusive of commercials
				and incidental short clips which may be related or unrelated to the program
				being broadcast.
(e) To qualify as
				a Television Series that relocated to California, the Television Series shall
				meet the following criteria:
(1) A
				certification from the taxpayer that the tax credit provided pursuant to this
				section is the primary reason for relocating to California.
(2) Each episode shall be any program length
				and may be produced for distribution in any media outlet including, but not
				limited to, basic cable, pay (premium) cable, or network
				broadcast.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 1 - California Film and Television Tax Credit Program › Section 5503 - Qualified Expenditures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				The Qualified Expenditures shall be allowed as provided in sections
				17053.85(b)(16)
				and
				23685(b)(16)
				of the Revenue and Taxation Code.
(1)
				Qualified Wages shall also include payments to a Qualified Entity to the extent
				their services are performed in California, including but not limited to
				Qualified Expenditures as defined in 17053.85(b)(13) and 23685(b)(13) of the
				Revenue and Taxation Code.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 1 - California Film and Television Tax Credit Program › Section 5504 - Tax Credit Allocation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The amount of tax credit allocated shall
				be based on the percentage of the qualified expenditures as provided in
				sections
				17053.85(a)
				and
				23685(a)
				of the Revenue and Taxation Code.
(b) If all tax credits have been allocated
				for the fiscal year, Qualified Motion Pictures shall be placed in the queue in
				the order their applications were received until either: credits become
				available that fiscal year, the production elects to be removed from the queue,
				or until the end of the fiscal year.
(c) Ten million dollars ($10,000,000.00) in
				tax credits shall be reserved for allocation to Independent Films per fiscal
				year.
1. New section
				  filed 5-29-2009 as an emergency; operative 5-29-2009 (Register 2009, No. 22). A
				  Certificate of Compliance must be transmitted to OAL by 11-25-2009 or emergency
				  language will be repealed by operation of law on the following
				  day.
2. Editorial correction of HISTORY 1 (Register 2009, No.
				  47).
3. New section refiled 11-19-2009; operative 11-19-2009
				  (Register 2009, No. 47). A Certificate of Compliance must be transmitted to OAL
				  by 2-17-2010 or emergency language will be repealed by operation of law on the
				  following day.
4. Certificate of Compliance as to 11-19-2009 order
				  transmitted to OAL 2-3-2010; disapproved by OAL on 3-18-2010 and order of
				  repeal as to 11-19-2009 order filed on 3-19-2010 (Register 2010, No.
				  12).
5. New section refiled 3-18-2010 as an emergency; operative
				  3-18-2010 (Register 2010, No. 12). A Certificate of Compliance must be
				  transmitted to OAL by 6-16-2010 or emergency language will be repealed by
				  operation of law on the following day.
6. Certificate of Compliance
				  as to 3-18-2010 order transmitted to OAL 4-15-2010 and filed 5-19-2010
				  (Register 2010, No. 21).
Note: Authority cited: Sections
					 17053.85(e)
					 and
					 23685(e),
					 Revenue and Taxation Code; and Section
					 11152,
					 Government Code. Reference: Sections
					 17053.85
					 and
					 23685,
					 Revenue and Taxation Code.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 1 - California Film and Television Tax Credit Program › Section 5505 - Approved Applicant Responsibility

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An applicant issued a Credit Allocation
				Letter shall be required to comply with the following during the production
				period:
(1) Submit by email to the Director
				of the CFC, on the first day of principal photography, the Daily Call Sheet,
				signed by the Production Manager. Documents shall be submitted electronically
				in PDF format.
(2) Submit by email
				to the Director of the CFC the final production reports for each day of
				Principal Photography signed by the Unit Production Manager; may be submitted
				weekly in arrears in an electronic file in PDF format.
(3) Submit by email to the Director of the
				CFC within five (5) business days after each month end, the Monthly Status
				Report, CFC Form I (Rev. 9/1/2009), hereby incorporated by reference. This
				report shall include project status information, including any anticipated
				changes in the estimated qualified expenditures.
(A) After the submittal of the original
				Monthly Status Report, the applicant shall not be required to submit a report
				monthly if there is no change in the project status information.
(B) The Applicant shall email to the Director
				each month that there is no change in the last Monthly Status Report. The
				Applicant shall include the Credit Letter Allocation number on the
				email.
(4) Submit by
				email to the Director of the CFC, the Fiscal Year-End Expenditure Report, Form
				K, (Rev. 10/20/2010), hereby incorporated by reference, for any production that
				extends over more than one State of California fiscal year.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 1 - California Film and Television Tax Credit Program › Section 5506 - Credit Certificate Issuance Process

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Applicant shall be required to submit
				the following documents upon completion of the Qualified Motion Picture.
(1) Proof of copyright registration of the
				screenplay or teleplay or proof of copyright registration of the motion
				picture, television series or television movie.
(2) Documentation indicating the date of
				completion of post production e.g., the facility invoice evidencing the date
				the final element was completed.
(3) List of all Cast, Crew, and Vendors for
				the project. Submit one electronic copy in PDF format.
(4) Expenditure Summary Report, CFC Form F,
				(Rev. 05/03/2012), hereby incorporated by reference. One hard copy and one
				electronic PDF or Word document.
(5) An Agreed Upon Procedures Report in
				compliance with the Agreed Upon Procedures, dated (Rev. 11/18/2011), hereby
				incorporated by reference, and presented in the format required in Appendix B.
				One hard copy and one electronic PDF or Word document. The Agreed Upon
				Procedures Report shall be prepared and signed by a Certified Public Accountant
				(CPA) that has:
(A) An active license or
				practice privilege permit to perform attest services in California.
(B) Successful completion of a California
				Film Commission Orientation Meeting for CPAs performing Agreed Upon Procedures
				for the California Film & Television Tax Credit Program. The Orientation
				Meeting will be offered annually by the CFC.
(6) Main and End Title Final "Checker" or
				"Galley", signed by a production representative which may include Credits
				Administration, Legal Affairs, or the Post Production Supervisor. The Checker
				or Galley is the actual layout of the titles normally produced by a Title House
				or other post-production facility. Submit one electronic copy in PDF
				format.
(7) Documentation from each
				visual effects, title digital effects and/or post sound company, contracted by
				the production company, indicating the total dollar amount of work performed
				within the State of California.
(8)
				A new television series shall submit documentation verifying that the series
				will have its initial distribution on basic cable.
(9) A Movie of the Week shall submit
				documentation verifying its initial distribution on television with a minimum
				of 75 program minutes broadcast in one part.
(10) A Miniseries shall submit documentation
				verifying that its initial distribution on television consists of two or more
				episodes with a total running time of at least 150 program minutes.
(11) Revised and/or updated information, as
				applicable, to the documentation requested in Section
				5501(e) in an
				electronic format as specified by the CFC.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 1 - California Film and Television Tax Credit Program › Section 5507 - On Screen Credit and Promotional Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All productions that are issued a Tax
				Credit Certificate shall be required to comply with the following provisions:
(1) Provide an on-screen acknowledgement to:
				THE STATE OF CALIFORNIA AND THE CALIFORNIA FILM COMMISSION, except where that
				acknowledgement may be prohibited by the Children's Television Act or any other
				local, state, or federal government policy.
(2) Provide five (5) production stills in
				digital file format cleared by the production company and with cast approvals
				for promotional use by the CFC.
(3)
				Provide an electronic Press Kit, if available.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 2 - California Film and Television Job Retention and Promotion Act California Film and Television Tax Credit Program 2.0 › Section 5509 - Application Process for Tax Credit Allocation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The open allocation periods for the
				California Film & Television Tax Credit Program 2.0 shall be announced by
				the Director of the CFC prior to each new fiscal year on the CFC website. The
				California fiscal year is from July 1 to June 30. The announcement shall
				identify the application categories: Independent films, feature films,
				relocating television series, and television projects that may be submitted in
				each application period.
(b) An
				applicant that begins principal photography in California prior to receiving a
				credit allocation letter shall be disqualified from receiving such letter for
				that particular production.
(c) An
				applicant shall not submit a duplicate application for a project during any
				given allocation period. Submittal of duplicate applications shall be good
				cause to disqualify an applicant from the tax credit program.
(d) An applicant may submit an additional
				application for the same project during any fiscal year if the qualified
				production did not receive or retain a tax credit allocation from a previous
				allocation period in the same fiscal year.
(e) An applicant that has been issued a tax
				credit allocation for a particular production, that begins, but does not
				complete, principal photography of that production shall not be eligible to
				reapply for a tax credit reservation for that particular production.
(f) Any expenditures for services, wages, or
				goods incurred prior to application approval shall not be considered qualified
				expenditures.
(g) An applicant of a
				television series, shall submit one application for a television season of that
				television series.
(h) The
				application process for tax credit allocation shall occur in two phases. Phase
				1 requires applicants to complete and submit the online application as set
				forth on the CFC website. The applicant shall initiate the online application
				process by selecting a production category from the following: feature film,
				independent film, television project. The application shall include the
				information set forth below:
(1) Section
				1: Applicant information.
(A) Production title;
(B) Applicant entity and Tax ID
				Number;
(C) A definition of the
				applicant that will receive the tax credit is included in this
				section.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 2 - California Film and Television Job Retention and Promotion Act California Film and Television Tax Credit Program 2.0 › Section 5510 - Eligibility Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If applicant is planning to produce a
				"qualified motion picture," then applicant shall ensure that the "qualified
				motion picture" complies with the provisions of sections
				17053.95(b)(18)
				and
				23695(b)(18)
				of the Revenue and Taxation Code and applicant must plan to film at least
				seventy-five percent (75%) of principal photography days wholly in California
				or seventy-five percent (75%) of the production budget shall be incurred in
				California.
(b) To qualify as a new
				television series, the television series, shall produce episodes with a running
				time longer than forty (40) minutes, exclusive of commercials, and with a
				minimum production budget of one million dollars ($1,000,000.00) per
				episode.
(c) To qualify as a
				television series that relocated to California, the television series shall
				meet the following criteria:
(1) Provide a
				certification from the applicant that the tax credit provided pursuant to this
				section is the primary reason for relocating to California.
(2) Produce episodes of any length, filmed
				its most recent season outside of California, and have a minimum production
				budget of one million dollars ($1,000,000.00) per episode.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 2 - California Film and Television Job Retention and Promotion Act California Film and Television Tax Credit Program 2.0 › Section 5511 - Qualified Expenditures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				The qualified expenditures shall be allowed as provided in sections
				17053.95(b)(16)
				and
				23695(b)(16)
				of the Revenue and Taxation Code.
(1)
				Qualified Wages shall also include payments to a qualified entity to the extent
				its services are performed in California, including, but not limited to,
				Qualified Expenditures as defined in sections
				17053.95(b)(15)
				and
				23695(b)(15)
				of the Revenue and Taxation Code. Examples of Qualified Expenditures are set
				forth on the Qualified Expenditure Charts as identified on the CFC website
				which may be updated periodically. These charts are only provided as a
				reference for the applicant and should not be considered conclusive or
				limiting.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 2 - California Film and Television Job Retention and Promotion Act California Film and Television Tax Credit Program 2.0 › Section 5515 - Jobs Ratio Ranking Process

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For the purposes of the jobs ratio
				calculation, qualified wages shall include:
(1) Qualified wages which are directly paid
				by the applicant or its payroll service; plus (2) thirty-five percent (35%) of
				all qualified non-wage expenditures, including contracted services in which the
				qualified wages are not directly paid by the applicant, but by the
				vendor.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 2 - California Film and Television Job Retention and Promotion Act California Film and Television Tax Credit Program 2.0 › Section 5516 - On Screen Credit and Promotional Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All productions that are issued a tax
				credit certificate shall be required to comply with the following provisions:
(1) Provide an on-screen acknowledgement to:
				THE STATE OF CALIFORNIA AND THE CALIFORNIA FILM COMMISSION and include the
				California Film Commission Logo, to be provided by the CFC to the applicant,
				except where that acknowledgement may be prohibited by the Children's
				Television Act or any other local, state, or federal government policy. Such
				acknowledgement and logo shall appear on every episode of a television series
				except where prohibited as above.
(2) Provide five (5) production stills in
				digital file format cleared by the production company and with cast approvals
				for promotional use by the CFC.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 3 - California Film and Television Tax Credit Program 3.0 › Section 5522 - Eligibility Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If applicant is planning to produce a
				"qualified motion picture," then applicant shall ensure that the "qualified
				motion picture" complies with the provisions of sections
				17053.98
				(b)(18) and
				23698
				(b)(18) of the Revenue and Taxation Code and
				applicant must film at least seventy-five percent (75%) of principal
				photography days wholly in California or seventy-five percent (75%) of the
				total production budget shall be incurred in California.
(b) To qualify as a new television series,
				the television series, shall produce episodes with a running time longer than
				forty (40) minutes, exclusive of commercials, and with a minimum production
				budget of one million dollars ($1,000,000.00) per episode.
(c) To qualify as a television series that
				relocated to California, the television series shall meet the following
				criteria:
(1) Provide a certification from
				the applicant that the tax credit provided pursuant to this section is the
				primary reason for relocating to California.
(2) Produce episodes of any length, filmed
				its most recent season outside of California, and have a minimum production
				budget of one million dollars ($1,000,000.00) per episode.
(3) At least 75 percent of principal
				photography days of its most recent season have been filmed outside of
				California.
(4) For fiscal years
				2021-22 and 2022-23, produced episodes of any length with a minimum budget of
				at least $1 million per episode, filmed at least 75% of principal photography
				days for at least one episode outside of California, and has not filmed more
				than 25% of principal photography days for any episode inside of
				California.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 3 - California Film and Television Tax Credit Program 3.0 › Section 5523 - Qualified Expenditures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				qualified expenditures shall be allowed as provided in sections
				17053.98(b)(16)
				and 23698(b)(16) of
				the Revenue and Taxation Code.
(1) Qualified
				Wages shall also include payments to a qualified entity to the extent its
				services are performed in California, including, but not limited to, Qualified
				Expenditures as defined in sections
				17053.98(b)(15)
				and 23698(b)(15) of
				the Revenue and Taxation Code. Examples of Qualified Expenditures are set forth
				on the Qualified Expenditure Charts as identified on the CFC website. These
				charts are only provided as a reference for the applicant and should not be
				considered conclusive or limiting.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 3 - California Film and Television Tax Credit Program 3.0 › Section 5524 - Tax Credit Allocation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The amount of tax credit allocated shall
				be based on the percentage of the qualified expenditures as provided in
				sections
				17053.98(a)
				and
				23698(a)
				of the Revenue and Taxation Code.
(b)
(1) For
				fiscal years 2021-22 and 2022-23, an additional fifteen million dollars
				($15,000,000) in credits will be granted exclusively to a television series
				that relocated to California and seventy-five million dollars ($75,000,000) in
				credits will be granted exclusively to recurring television series.
(2) Once the aggregate amount of credits that
				may be allocated for a fiscal year is determined pursuant to subdivision (b),
				the amount of credits available for each classification of production described
				in 17053.98(i)(2) and 23698(i)(2) shall be determined as follows:
(A) Any television series, relocating
				television series or new television series based on a pilot for a new
				television series that has been previously approved and issued a credit
				allocation by the CFC under Revenue and Taxation Code sections
				17053.85,
				17053.95,
				17053.98,
				23685,
				23695
				or
				23698
				shall be issued a credit for that fiscal year.
(B) After the amount of credits necessary to
				satisfy the credit described in paragraph (1) are subtracted from the total
				aggregate amount of credits available for the fiscal year, that remaining
				amount shall be distributed by type of production according to the percentages
				and in the manner described in Revenue and Taxation Code section
				17053.98(i)(2)
				and
				23698(i)(2).
				The amounts distributed pursuant to this subparagraph shall not exceed
				$115,500,000 for feature films, $56,100,000 for relocating television series,
				$10,560,000 for an independent film with a qualified expenditure budget
				exceeding $10,000,000, and $15,840,000 for independent films with a qualified
				expenditure budget less than or equal to $10,000,000. In the event that
				projects drop out, funds will be allocated to the waitlisted projects in the
				category from which the credits were sourced. If there are no waitlisted
				projects, the funds will be distributed in the manner described in Revenue and
				Taxation Code section
				17053.98(g)(2)(D)(v)
				and 23698(g)(2)(D)(v).
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 3 - California Film and Television Tax Credit Program 3.0 › Section 5526 - Credit Certificate Issuance Process - Phase IV

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Within
				48 months of the 30-month completion deadline for the qualified motion picture,
				as specified in subdivision (c), every applicant allocated tax credits under
				the California Film and Television Tax Credit Program 3.0 shall do one of the
				following:
(1) Submit the documents specified
				in this section, in an electronic format and/or hardcopy, as directed by the
				CFC; or,
(2) Submit a written
				notice to the CFC stating that they will not be requesting certification for
				the allocated credits; or,
(3) An
				applicant with insufficient tax liability to initiate the process at the
				timeframe set in subdivision (a) above can request an extension in writing.
(A) The applicant may request one or more
				extensions of up to twelve (12) months and the CFC will approve the extension
				for an applicant that requests such an extension within the timeframe specified
				in paragraph (B) below and submits a statement of insufficient tax liability to
				initiate use of the allocated tax credits.
(B) The applicant shall request an extension
				no less than thirty (30) business days prior to the expiration of the timeline
				specified in subdivision (a) above or prior to the expiration of a previously
				approved extension for the request to be considered by the CFC.
(4) Failing to comply with the
				requirements of this subdivision shall constitute forfeiture of an applicant's
				allocated tax credits.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 3 - California Film and Television Tax Credit Program 3.0 › Section 5527 - Jobs Ratio Ranking Process

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For the
				purposes of the jobs ratio calculation, qualified wages shall include:
(1) Qualified wages which are directly paid
				by the applicant or its payroll service; plus
(2) thirty-five percent (35%) of all
				qualified non-wage expenditures, including contracted services in which the
				qualified wages are not directly paid by the applicant, but by the vendor.
				Qualified VFX expenditures may be apportioned as 70% qualified wage and 30%
				qualified non-wage for VFX work performed by third party California
				vendors.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 3 - California Film and Television Tax Credit Program 3.0 › Section 5528 - On Screen Credit and Promotional Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All
				productions that are issued a tax credit certificate shall be required to
				comply with the following provisions:
(1)
				Provide an on-screen acknowledgement to THE STATE OF CALIFORNIA and THE
				CALIFORNIA FILM COMMISSION and include the California Film Commission Logo, to
				be provided by the CFC to the applicant, except where that acknowledgement may
				be prohibited by the Children's Television Act or any other local, state, or
				federal government policy.
(A) Such
				acknowledgement and logo shall appear on every episode of a television series
				except where prohibited as specified in paragraph (1) above.
(B) The applicant may choose the wording of
				the acknowledgement and the placement of the required entities within that
				wording, but both entities specified in paragraph (1) above must be
				named.
(C) The requirements of this
				paragraph shall apply to any project issued a CAL under the California Film and
				Television Tax Credit Program 3.0 on or after December 22, 2023.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5530 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For
				purposes of this Article, the definitions in Article 3, section
				5520 shall apply except as
				otherwise provided in this section and as provided in sections
				17053.98(k)
				and
				23698(k)
				of the Revenue and Taxation Code.
(b) "Applicant" means any person,
				corporation, partnership, limited partnership, limited liability company (LLC)
				or other entity that is:
(1) For Phase A,
				principally engaged in the construction or renovation of one or more
				soundstages located in the state.
(2) For Phase B, principally engaged in the
				production of a "qualified motion picture," as that term is defined in sections
				17053.98(k)(2)(B)
				and
				23698(k)(2)(B)
				of the Revenue and Taxation Code, and that controls the film or television
				program during pre-production, production, and post-production.
(A) The Phase B applicant is the qualified
				taxpayer that meets the criteria specified in sections 17053.98(k)(2)(B)(iii)
				and 23698(k)(2)(B)(iii) of the Revenue and Taxation Code and upon final
				approval will receive the tax credit certificate, Form SM (August 12, 2022),
				hereby incorporated by reference.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5531 - Eligibility Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				application process for the California Soundstage Filming Tax Credit Program
				has two phases:
(1) Phase A requires the
				applicant to complete and submit the online application set forth on the CFC
				website regarding certification of a studio construction project and to submit
				the Certified Studio Construction Project Verification report required pursuant
				to section
				5532. A Phase B application shall
				not be submitted until the Phase A studio construction project has been
				certified and a Soundstage Certification Letter (SCL), Form SCL (August 12,
				2022), hereby incorporated by reference, has been issued for each soundstage
				and ancillary building, or group of buildings, approved as part of the
				certified studio construction project.
(2) Phase B requires the applicant to
				complete and submit the online application set forth on the CFC website
				regarding the proposed motion picture production, as described in section
				5533, and to submit the diversity
				workplan described in section
				5534 for the motion picture
				production. An applicant shall not begin principal photography until it
				receives approval from the CFC for its Phase B-submission and receives a Credit
				Allocation Letter (CAL), Form SD (August 12, 2022), hereby incorporated by
				reference.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5532 - Studio Construction Project Certification - Phase A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For
				Phase A, the application shall include the information set forth below:
(1) Section 1: Applicant information.
(A) Applicant entity and taxpayer ID
				number.
(B) Identify if the
				applicant is a corporation, limited liability company, individual
				proprietorship, subchapter S corporation, partnership, or other.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5533 - Proposed Motion Picture Production Application - Phase B

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) After a
				Phase A applicant receives approval from the CFC for its studio construction
				project and has received a Soundstage Certification Letter or Letters, Form SCL
				(August 12, 2022), hereby incorporated by reference, the Phase B applicant may
				proceed to submit the following described application.
(b)
(1) If
				the Phase A applicant and the Phase B applicant are the same entity, the
				applicant shall initiate the online application process for Phase B with the
				same login credentials used for their Phase A application. The applicant will
				be required to input the unique identifier for the soundstage or soundstages,
				certified as part of the applicant's certified studio construction project,
				upon which the motion picture will be filmed.
(2) If the Phase A applicant and the Phase B
				applicant are different entities, the Phase B applicant must create an account
				in the online portal. In both cases, the Phase B application must include the
				information set forth below:
(A) Applicant
				entity and taxpayer ID number.
(B)
				Identify if the applicant is a corporation, limited liability company,
				individual proprietorship, subchapter S corporation, partnership, or
				other.
(C) Enter the contact type
				and provide the contact name, title, address, email and phone for each of the
				following, as applicable: applicant contact, primary contact, production
				company contact, and parent company contact.
(E) Input the identifier listed on the SCL
				for each soundstage or ancillary building upon which the Phase B qualified
				motion picture project will be filmed.
1. Each
				soundstage or ancillary building, or group of buildings, approved as part of a
				Phase A certified studio construction project is assigned a unique identifier.
				This identifier must be provided for each soundstage, ancillary building, or
				group of buildings that the Phase B applicant will utilize in production of
				their qualified motion picture project.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5534 - Diversity Workplan

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				applicant shall submit its diversity workplan in PDF or equivalent
				non-proprietary document format to the CFC via the online application
				portal.
(b) The diversity workplan
				required by Revenue and Taxation Code sections
				17053.98(k)(3)
				and
				23698(k)(3)
				shall include:
(1) A description of the goals
				the motion picture will seek to achieve for individuals whose wages are
				included within qualified wages. Such goals may include, but are not limited
				to:
(A) Goals to ensure qualified wage parity
				among employees, regardless of race, ethnicity, gender, and disability status,
				considering factors such as level of experience and competency.
(B) Goals to achieve broader awareness of
				available positions.
(C) Goals to
				interview a broader pool of job candidates or more candidates who have not
				previously worked on a motion picture for the applicant.
(D) Goals to enhance industry access and
				career development for a broader pool of Californians and employees.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5535 - Qualified Expenditures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				qualified expenditures shall be allowed as provided in sections
				17053.98(b)(16)
				and
				23698(b)(16)
				of the Revenue and Taxation Code.
(1)
				Qualified Wages shall also include payments to a qualified entity to the extent
				its services are performed in California, including, but not limited to,
				Qualified Expenditures as defined in sections
				17053.98(b)(16)
				and
				23698(b)(16)
				of the Revenue and Taxation Code.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5537 - Diversity Reporting and Audit, Credit Percentage Increase

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) After
				an applicant's Phase A and B submissions are approved by the CFC, and the
				qualified motion picture has been produced and the final element has been
				created, the applicant may proceed to submit the following described diversity
				report to the CFC for review. The diversity report required pursuant to this
				section must be submitted to the CFC and approved before the applicant can
				proceed to submit the documentation described in section
				5540 and seek tax credit
				certification.
(b) The final
				diversity report required by Revenue and Taxation Code sections
				17053.98(k)(3)
				and
				23698(k)(3)
				shall include:
(1) A description, including
				evidence, of whether the applicant achieved the goals included in its approved
				diversity workplan.
(2) If a goal
				was not achieved, a description and evidence of the good faith efforts the
				applicant undertook to achieve the goal.
(3) If the applicant is unable to report on
				whether a goal was achieved, due to a lack of information from its employees or
				for any other reason, a description and evidence of the methods the applicant
				undertook to measure such goal and why it could not be determined.
(4) Nothing in this section shall be
				construed to require or encourage the final diversity report to include numeric
				reporting regarding protected classifications, including race, ethnicity,
				gender, and disability status as evidence of whether goals were met.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5538 - Approved Applicant Responsibilities - Phase A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Upon
				completion of construction or renovation of the soundstage or soundstages that
				comprise the certified studio construction project, the soundstage or
				soundstages shall be continuously operated, maintained, and repaired in
				accordance with and by a workforce as specified in sections
				17053.98(k)(13)
				and
				23698(k)(13)
				of the Revenue and Taxation Code
(1) The
				workforce must fulfill the requirements of either paragraph (A) or paragraph
				(B) below, as applicable:
(A) If the
				workforce is employed, directly or through a motion picture payroll services
				company, by the owner of the soundstage or its affiliates or by the Phase B
				applicant leasing the soundstage, the workforce must be paid at least the
				general prevailing rate of per diem wages for the type of work and geographic
				area, as referenced in sections
				17053.98(k)(13)(A)(i)
				or
				23698(k)(13)(A)(i)
				of the Revenue and Taxation Code.
(B) If the workforce is employed by, and
				services are provided through a third-party vendor, the workforce must be a
				skilled and trained workforce as defined in Chapter 2.9 (commencing with
				Section
				2600)
				of Part 1 of Division 2 of the Public Contract Code.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5540 - Credit Certificate Issuance Process - Phase C

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
(1) Within 48 months of the date of the
				30-month completion deadline for the qualified motion picture, as specified in
				subdivision (c), every applicant allocated tax credits under the California
				Soundstage Filming Tax Credit Program shall do one of the following:
(A) Submit the documents specified in this
				section, in an electronic format and/or hardcopy, as directed by the CFC;
				or,
(B) Submit a written notice to
				the CFC stating that they will not be requesting certification for the
				allocated credits; or,
(C) For an
				applicant with insufficient tax liability to initiate the process at the
				timeframe set in paragraph (1) above, request an extension in writing.
1. The applicant may request one or more
				extensions of up to twelve (12) months and the CFC will approve the extension
				for an applicant that requests such an extension within the timeframe specified
				in clause 2. below and submits a statement of insufficient tax liability to
				initiate use of the allocated tax credits.
2. The applicant shall request an extension
				no less than thirty (30) business days prior to the expiration of the timeline
				specified in paragraph (1) above or prior to the expiration of a previously
				approved extension for the request to be considered by the CFC.
(D) Failing to comply with the
				requirements of this paragraph shall constitute forfeiture of an applicant's
				allocated tax credits.
California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 4 - California Soundstage Filming Tax Credit Program › Section 5541 - On Screen Credit and Promotional Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All
				productions that are issued a tax credit certificate, Form SM (August 12,
				2022), hereby incorporated by reference, shall be required to comply with the
				following provisions:
(1) Provide an on-screen
				acknowledgement to THE STATE OF CALIFORNIA, THE CALIFORNIA FILM COMMISSION, and
				THE CALIFORNIA SOUNDSTAGE FILMING TAX CREDIT PROGRAM, and include the
				California Film Commission Logo, to be provided by the CFC to the applicant,
				except where that acknowledgement may be prohibited by the Children's
				Television Act or any other local, state, or federal government policy.
(A) Such acknowledgement and logo shall
				appear on every episode of a television series except where prohibited as
				specified in paragraph (1) above.
(B) The applicant may choose the wording of
				the acknowledgement and the placement of the required entities within that
				wording, but all three entities specified in paragraph (1) above must be
				named.
(C) The requirements of this
				paragraph shall apply to any project issued a CAL under the California
				Soundstage Filming Tax Credit Program on or after August 18, 2023.
California Code of Regulations › Title 10 - Investment › Chapter 7.8 - Enterprise Zone Designation Process [Renumbered] › Section 5640 through 5640.22 - Renumbered

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
				without regulatory effect moving title 10, chapter 7.8, articles 1-10 to title
				25, division 1, chapter 7, subchapter 21, articles 3-13 filed 7-19-2005
				pursuant to section
				100, title 1, California Code of
				Regulations (Register 2005, No. 29). For prior history of sections
				5640-5640.22, see Register 2000,
				No. 20.
California Code of Regulations › Title 10 - Investment › Chapter 7.85 - Local Area Military Base Recovery Area Designation › Section 5750.3 - Application for Conditional Designation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Applicants establishing eligibility through their preliminary
				application shall be invited to submit an application for conditional
				designation which shall contain the following:
(a) A certified copy of the ordinance or
			 resolution by which the applicant has determined to propose the area for
			 designation as a LAMBRA.
(b) A copy
			 of the reuse plan approved for the application area, including amendments
			 adopted and approved subsequent to the time the preliminary application was
			 filed, and:
(1) A copy of the resolution
			 whereby applicant has committed to the preparation of a program environmental
			 impact report on the reuse plan pursuant to the California Environmental
			 Quality Act (Public Resources Code sections
			 21000
			 et seq.) and associated guidelines (14 C.C.R. sections
			 15000 et seq.).
(2) A citation to the federal act which has
			 scheduled the application area for downsizing or closure.
California Code of Regulations › Title 10 - Investment › Chapter 7.85 - Local Area Military Base Recovery Area Designation › Section 5750.5 - Economic Development Plan

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Each economic development plan shall contain the information
				and data required by this section.
(a)
			 Marketing (0 - 225 Points). A detailed marketing plan for the application area
			 which shall include the following:
(1) A
			 statement and explanation of the specific marketing goals for the application
			 area and the course(s) of action to be taken to achieve the specified
			 goals.
(2) A detailed description
			 of plans to recruit new business into the application area, including the names
			 of industries targeted for recruitment.
(3) Identification and detailed description
			 of the local economic development corporation or similar organization and its
			 role in attracting industries to the application area.
(4) A detailed description of the sales plan
			 for on-site visits to businesses.
(5) A detailed description of advertising and
			 promotional strategy, including a media analysis and samples of existing
			 advertising and promotional materials.
(6) A detailed analysis of the staff,
			 organization structure, and budgets to be committed to the marketing plan(s) by
			 all involved organizations.
(7)
			 Specific examples of successful efforts by the corporations or organizations
			 identified in subsection (3), above, to attract or retain businesses.
(8) A list of all commercial real estate
			 brokers who will handle real estate transactions within the application
			 area.
(9) Any other relevant items
			 pertaining to the applicant's plans for marketing the application
			 area.
California Code of Regulations › Title 10 - Investment › Chapter 7.85 - Local Area Military Base Recovery Area Designation › Section 5750.7 - Effective Date of LAMBRA Designation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
None of the benefits or responsibilities of designation as a
				LAMBRA shall become effective until final designation, and upon such
				designation shall exist for a period of eight years subject to the time
				limitations of sections
				17053.45,
				17053.46,
				17268,
				17276.2,
				23645,
				23646,
				24356.8, and
				24416.2 of the Revenue and Tax
				Code, unless revoked pursuant to Section
				5750.8 of this
				chapter.
1. New section
				filed 11-8-94 as an emergency pursuant to Government Code section
				7114(d);
				operative 11-8-94 (Register 94, No. 46). A Certificate of Compliance must be
				transmitted to OAL by 5-7-95 or emergency language will be repealed by
				operation of law on the following day.
2. Repealed by operation of
				Government Code section
				11346.1(g)
				(Register 95, No. 21).
3. Editorial correction of HISTORY 1
				(Register 95, No. 23).
4. New section filed 6-7-95 as an emergency
				pursuant to Government Code section
				7114(d);
				operative 6-7-95 (Register 95, No. 23). A Certificate of Compliance must be
				transmitted to OAL by 12-4-95 or emergency language will be repealed by
				operation of law on the following day.
5. Certificate of Compliance
				as to 6-7-95 order transmitted to OAL 12-12-95 and filed 1-24-96 (Register 96,
				No. 4).
Note: Authority cited: Sections
				  7107 and
				  7114,
				  Government Code. Reference: Sections
				  7107 and
				  7114,
				  Government Code.