CAtax_creditmixed

California Motion Picture and Television Production Credit (Legacy)

MPTV-223 · California

Summary

Credit of 20–25% of qualifying production expenses for motion pictures, television, and other video content. Legacy version (pre-3.0). Credit is transferable on a secondary market. Base rate 20%, with uplifts available for relocated TV series, out-of-zone filming, and diversity hiring. Component rates stored in benefit_components.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: transferable_only
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (1)

industry_keywordQualifying production must be theatrical motion picture, television, or video content produced in California

Preference / tiering rules (0)

None.

NAICS industries (1)

5121 Motion Picture and Video Industries

Geo zones (0)

Statewide / none specified.

Tags (2)

transferable_secondary_market: true
has_secondary_market_discount: true

Tax bases

corporate_income_taxprimary

Source

https://www.ftb.ca.gov/forms/credit-table.html

FTB Form 3541 (Motion Picture and TV Production Credit)

Last verified: 2026-04-15