California Film Commission Adopts Emergency Rules for Film, Television Tax Credit Program

The California Film Commission (CFC) adopted emergency rules for the Film and Television Tax Credit Program. The regulations establish definitions, eligibility criteria, application processes, and requirements for tax credit allocation and certification under the program. The emergency regulations took effect Jan. 2. [Cal. Film Comm’n, Reg. Sections 5550, et al., 01/16/26 Cal. Reg.]