California’s Film & TV Tax Credit Program Welcomes Record-Breaking Relocating TV Series
Latest Round of Tax Credits Includes a Diverse List of TV Series, from Amazon’s Global Franchise “Citadel” to BET’s “True to the Game”
Seven Projects Will Spend $527 Million During Their First Season in California, Including $397 Million in Wages to Below-the-Line Workers and Payments to In-State Vendors
Hollywood, Calif. – April 17, 2023 – The California Film Commission today announced that seven TV projects — two relocating series and five new series — have been selected for the state’s latest round of film and television tax credits. These projects will spend an estimated $527 million in California during their first season and employ 1,585 crew, 629 cast, and 19,994 background actors.
The Amazon Studios thriller “Citadel” will move production from the UK for its second season to become California’s highest-spending relocating TV series to date, with an estimated $119 million in qualified expenditures. With the two additional relocating projects announced today — “Citadel” and HBO’s “Wondermill” from Oregon — California’s tax credit program has welcomed a total of 33 relocating TV series from other states and nations since the expanded tax credit program was launched in 2015 (see “Relocating TV Series” list below).
Among the new TV series selected for the latest round of tax credits is the BET drama “True to the Game” (based on the film trilogy with the same title), which will generate an estimated $11 million in qualified expenditures during its first season.
Other new TV series in the current round include “Forever” (Netflix), “Paradise City” (Disney), Untitled Amazon Studios Series and Untitled Paramount Global Series.
“We’re thrilled that our tax credit program is welcoming such a diverse range of TV projects in terms of storytelling, budget and employment,” said California Film Commission Executive Director Colleen Bell. “‘Citadel’ will become our biggest relocating TV series so far in terms of qualified spending, while a project like ‘True to the Game’ affirms that our tax credit program also addresses the needs of smaller-scale yet still very impactful TV projects.”
“Thanks to California’s tax credit program, I will be able to work here in my home state,” said “True to the Game” director Vivica A. Fox. “Executive Producer Manny Halley looks forward to producing the franchise here and creating hundreds of high-quality jobs in California.”
Together, the relocating and new TV series announced today are on track to spend a combined $527 million in California during their upcoming season of production. This figure includes $397 million in qualified spending, defined as wages paid to below-the-line crew members and payments made to in-state vendors. Only the qualified portion of each project’s budget is eligible for tax credits under California’s uniquely targeted incentive program. Therefore, the seven projects will generate an estimated $130 million in unincentivized spending across the state.
In total, the projects will employ an estimated 1,585 crew, 629 cast, and 19,994 background actors/stand-ins (the latter measured in “man-days”) for their next season of production. They will spend an estimated 646 filming days in California, including 23 shoot days planned outside the Los Angeles 30-Mile Studio Zone. They will also generate significant post-production jobs and revenue for California VFX artists, sound editors, sound mixers, musicians, and other workers/vendors.
In addition to the relocating and new TV series announced today, the tax credit program currently has 26 recurring (legacy) series accepted during previous allocation rounds and in various stages of production (see “Ongoing TV Series – Various Stages of Production” list below).
The California Film Commission’s latest tax credit application period was held March 6-20, 2023. A total of $80.4 million in tax credit allocation has been reserved for the seven projects selected. The list of conditionally approved projects is subject to change, as applicants may withdraw from the tax credit program and their reservation of credits reassigned to one or more projects on the waitlist.
The next application period for TV projects will be held June 5-12, 2023. The next application period for feature films will be held July 24-31, 2023.
About California’s Film and Television Tax Credit Program
In 2014, the California legislature passed a bill that more than tripled the size of the state’s film and television production incentive, from $100 million to $330 million annually. Aimed at retaining and attracting production jobs and economic activity across the state, the California Film and TV Tax Credit Program 2.0 also extended eligibility to include a range of project types (big-budget feature films, TV pilots and 1-hr. TV series for any distribution outlet). The current third generation of the California Film and TV Tax Credit Program (dubbed “Program 3.0”) was launched on July 1, 2020.
More information about Program 3.0, including application procedures, eligibility, DEI initiatives and guidelines, is available at film.ca.gov.
California Film and TV Tax Credit Program
Relocating Television Series
April 17, 2023
| Title | Previous Location | Season in CA |
| American Crime ABC | Texas | 1 |
| American Horror Story | Louisiana | 6 |
| Ballers | Florida | 3 |
| Chad | Vancouver | 1 |
| Citadel | United Kingdom | 1 |
| Dream | New Jersey | 1 |
| Good Girls | Georgia | 3 |
| Hunters | New York | 1 |
| In Treatment | New York | 1 |
| Killing It | Louisiana | 1 |
| Legion | Vancouver | 2 |
| Lucifer | Vancouver | 2 |
| Miracle Workers | Czech Republic | 1 |
| Mistresses | Vancouver | 1 |
| Mysterious Benedict Society | Vancouver | 1 |
| Penny Dreadful | Dublin | 1 |
| Promised Land | Georgia | 1 |
| Rap Sh!t | Florida | 1 |
| Scream Queens | Louisiana | 1 |
| Secrets and Lies | North Carolina | 1 |
| Sneaky Pete | New York | 1 |
| Special | Texas | 1 |
| The Affair | New York | 2 |
| The Flight Attendant | New York | 1 |
| The OA | New York | 1 |
| Timeless | Vancouver | 1 |
| Veep | Maryland | 3 |
| Wondermill | Oregon | 1 |
| You | New York | 2 |
Note: Approved projects during this application window are highlighted in yellow.
California Film and TV Tax Credit Program
Ongoing TV Series – Various Stages of Production
April 17, 2023
| Production Title | Production Type | Company Name |
| American Crime Story | Recurring TV | Pacific 2.1 Entertainment Group Inc. |
| American Horror Story* | Recurring TV | Twentieth Century Fox Film Corporation |
| Animal Kingdom 6 | Recurring TV | Horizon Scripted Television Inc. |
| Chad* | Relocating TV | North Center Productions |
| Citadel* | Relocating | Amazon Studios |
| Dream* | Relocating TV | Universal Television, LLC |
| Dropout, The | Recurring TV | Twentieth Century Fox Film Corporation |
| Euphoria | Recurring TV | HBO |
| Flight Attendant, The* | Relocating TV | WB Television |
| Forever | New TV | Netflix Productions, LLC |
| Good Girls* | Recurring TV | Universal Television, LLC |
| Good Trouble | Recurring TV | Disney ABC Cable Group |
| Hunters* | Relocating TV | Amazon Studios LLC |
| Interior China Town | New TV | Twentieth Century Fox Film Corporation |
| Killing It* | Relocating TV | Universal Television, LLC |
| Mayans MC | Recurring TV | Fox21 Television Studios |
| Miracle Workers* | Relocating TV | Tuner Entertainment |
| More | Pilot | Warner Bros. Television |
| Mysterious Benedict Society* | Relocating TV | Twentieth Century Fox Studios |
| Paradise City | New TV | Twentieth Century Fox Film Corporation |
| Perry Mason | Recurring TV | HBO |
| Presumed Innocent | New TV | WB Studio Enterprises Inc. |
| Rap Sh!t* | Relocating TV | North Center Productions, Inc. |
| Rookie, The | Recurring TV | ABC Studios |
| S.W.A.T. | Recurring TV | CBS Studios, Inc. |
| Snowfall | Recurring TV | Twentieth Century Fox Film Corporation |
| Star Trek Picard | Recurring TV | CBS Studios, Inc. |
| Star Wars: Skeleton Crew | New TV | Huckleberry Industries Inc. |
| Sterling Affairs, The | Mini-Series | Minim Productions, Inc |
| The Residence | New TV | Netflix Productions, LLC |
| The Sympathizer | New TV | Blue Bayou Productions, LLC |
| This is Us | Recurring TV | Twentieth Century Fox Film Corporation |
| True to the Game | New TV | Imani Media Group |
| Untitled Amazon Studio Series | New TV | Amazon Studios |
| Untitled Paramount Global Series | New TV | CBS Studios Inc. |
| Winning Time: The Rise of the Lakers Dynasty | Recurring TV | HBO |
| Wondermill* | Relocating TV | HBO |
NOTES
- Approved projects during this application window are highlighted in yellow.
- The above list will likely be revised as applicants may withdraw from the program.
- Credit allocation will be issued to recurring TV series if / when they provide pick up orders for additional episodes or new seasons.
- “Recurring Series” is defined as a TV Series or Relocating TV Series – in its second or subsequent season in California – that has received a previous allocation of tax credits.
- “Relocating TV Series” is a TV Series that filmed its most recent principal photography outside California.
- *TV Projects that were initially accepted as a Relocating TV Series.
About GO-Biz
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Erik Deutsch
ExcelPR Group (for the California Film Commission)
(323) 851-2455 direct
Email Erik, HERE
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