1. (a) Principal photography, if applicable, in California shall commence no later than one hundred eighty (180) calendar days after the CAL is issued. Qualified motion pictures with a qualified expenditure budget of at least one hundred million dollars ($100,000,000) must begin principal photography, as defined in section 5550(p)(6), no later than two hundred forty (240) calendar days after CAL issuance.

   1. (1) If the production does not begin principal photography by the 180- or 240-day deadline, the tax credit allocation shall be revoked, unless a Force Majeure event has occurred which directly prevented the production from commencing within the deadline, as described in sections 17053.98.1(b)(19)(B)(iv) and 23698.1(b)(19)(B)(iv) of the Revenue and Taxation Code.

      1. (A) With submission of documentation verifying a Force Majeure event, the CFC shall grant an extension.

   2. (2) If a production implements a hiatus, as defined in section 5550(h)(1) of this article, the hiatus period may not exceed one hundred twenty (120) calendar days.

      1. (A) A production requesting a hiatus must notify the CFC prior to the project's 180-or 240-day deadline, as applicable. A production that requests a hiatus prior to the deadline and submits the documentation required to substantiate principal photography in accordance with subparagraph (B), below, shall have its hiatus approved.

      2. (B) A production requesting a hiatus must provide the CFC with all of the following within seven (7) calendar days of filming:

         1. 1. Scenes to be filmed (“sides”).
         2. 2. Approved call sheet(s).
         3. 3. All approved production report(s).
         4. 4. Dailies.

2. (b) As soon as feasible, but not less than four (4) weeks prior to the start of principal photography, the production accountant is required to attend an orientation meeting with the Director of the CFC or their designee, along with any or all of the following staff members: a primary producer, production manager or other appropriate personnel as determined by the applicant. For animated projects, the production accountant and the unit production manager/line producer shall attend the orientation meeting within thirty (30) calendar days of issuance of the Credit Allocation Letter.

   1. (1) Applicants and staff members attached to a recurring television series shall not be required to attend more than one (1) orientation meeting for that recurring television series in the California Film and Television Program 4.0.
   2. (2) Prior participation in an orientation meeting for the California Soundstage Filming Tax Credit program, the California Film and Television Tax Credit Program 3.0, or previous tax credit programs, shall not satisfy this requirement.

3. (c) Within twenty (20) calendar days of CAL issuance, the designated diversity, equity, inclusion, and accessibility contact person for the production is required to attend a diversity, equity, inclusion, and accessibility orientation meeting scheduled by the Director of the CFC or their designee, along with any or all of the following staff members: the line producer or unit production manager, heads of departments, or other appropriate personnel as determined by the applicant.

   1. (1) If applicants and staff members are attached to or employed by more than one qualified motion picture project allocated tax credits under the California Film and Television Tax Credit Program 4.0, they are required to attend the diversity, equity, inclusion, and accessibility orientation at least once per fiscal year.

4. (d) An applicant issued a credit allocation letter shall be required to comply with the following during the production period:

   1. (1) Within thirty (30) calendar days of CAL issuance, fulfill the requirements of section 5554.1(c) of this article, which include making a financial contribution to the CFC's designated non-profit fiscal agent to fund the Career Pathways Program, pursuant to sections 17053.98.1(e)(1)(A)(iii)(I) and 23698.1(e)(1)(A)(iii)(I) of the Revenue and Taxation Code.
   2. (2) For an approved applicant that opts in to the diversity provisions of sections 17053.98.1(g)(3)(D) and 23698.1(g)(3)(D) of the Revenue and Taxation Code, submit, prior to the start of principal photography, a diversity, equity, inclusion, and accessibility interim assessment, Form DEIA3 (January 1, 2025), hereby incorporated by reference, in accordance with section 5554.2(a) of this article. Animated television and film projects must submit Form DEIA3 within one-hundred twenty (120) calendar days of credit allocation issuance.
   3. (3) On the first day of principal photography, if applicable, or after a hiatus period, submit by email to the CFC the daily call sheet, signed by the production manager or equivalent position, in PDF or equivalent non-proprietary document format.
   4. (4) Each week or as available, submit by email to the CFC the final production reports for each day of principal photography, signed by the production manager or equivalent position, in PDF or equivalent non-proprietary document format.
   5. (5) For animated projects, weekly or as available, submit by email to the CFC a progress report for each week, signed by the production manager or equivalent position, in PDF or equivalent non-proprietary document format.
   6. (6) After issuance of the CAL, if there are any significant changes to the project details provided in the application, such as, but not limited to anticipated changes in the estimated qualified expenditures, change of start date, shooting location, number of television episodes ordered, project title change, change in financing, key personnel, or any other factors that may impact communication with the CFC, accuracy of issued documents, program deadlines, or jobs ratio, the applicant shall notify the CFC of such changes via email to [email protected].
   7. (7) Participate in providing or supporting career-based learning and training program opportunities known as the Career Readiness Program, in accordance with section 5554.1(b) of this article.

   8. (8) Within sixty (60) calendar days following completion of filming activities, the qualified motion picture safety advisor shall submit to the CFC in PDF or an equivalent non-proprietary document format the final safety evaluation report, as required pursuant to section 9152 of the Labor Code.

      1. (A) If any addendum report(s) are required after the final safety evaluation report, in accordance with subdivision (h) of section 9152 of the Labor Code, such addendum report(s) shall be submitted upon completion.
      2. (B) An applicant of a motion capture animated project, and any animated project that incorporates motion capture in its production, shall submit a final safety evaluation report.
   9. (9) Within sixty (60) calendar days of the creation of the final element, an applicant that opts in to the diversity provisions of sections 17053.98.1(g)(3)(D) and 23698.1(g)(3)(D) of the Revenue and Taxation Code, shall submit to the CFC its final diversity, equity, inclusion, and accessibility assessment, Form DEIA4 (January 1, 2025), hereby incorporated by reference, as described in section 5554.2(b) of this article, and required pursuant to sections 17053.98.1(g)(3)(D)(ii)(III) and 23698.1(g)(D)(3)(ii)(III) of the Revenue and Taxation Code.

Note: Authority cited: Sections 17053.98.1(e) and 23698.1(e), Revenue and Taxation Code; and Section 11152, Government Code. Reference: Sections 17053.95(e), 17053.98(e), 17053.98.1(b), 17053.98.1(d), 17053.98.1(e), 17053.98.1(g), 23695(e), 23698(e), 23698.1(b), 23698.1(d), 23698.1(e) and 23698.1(g), Revenue and Taxation Code; Section 9152, Labor Code; and Section 14998.1, Government Code.

History

1. New section filed 12-17-2024; operative 4-1-2025 (Register 2024, No. 51).

2. Amendment of subsections (a), (b), (d)(2)-(3), new subsection (d)(5), subsection renumbering and new subsection (d)(8)(B) filed 1-2-2026 as an emergency; operative 1-2-2026 (Register 2026, No. 1). A Certificate of Compliance must be transmitted to OAL by 7-1-2026 or emergency language will be repealed by operation of law on the following day.