[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-246473-105":53,"doc-detail-246473-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","soundstage-filming-tax-credit-program-program-guidelines-january-2026","Soundstage Filming Tax Credit Program - Program Guidelines - January 2026","","Soundstage Filming Tax Credit Program guidelines outlining how the California Film Commission funds soundstage-related film production and issues related tax credits. The document details funding structure, step-by-step application phases for soundstage eligibility and qualified motion picture requirements, submission procedures, and required supporting documentation. It also specifies qualified and non-qualified expenditure categories, diversity workplan and reporting expectations, ongoing certified soundstage obligations, and applicant responsibilities during production, including CAL, training, meetings, production updates, hiatus, and force majeure provisions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/soundstage-filming-tax-credit-program-program-guidelines-january-2026/246473/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/soundstage-filming-tax-credit-program-program-guidelines-january-2026/246473.png","ImageObject",442,249,{"name":88,"@type":89},"นรินทร์","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-23","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":20},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What are the main phases of the Soundstage Filming Tax Credit Program application process?","Question",{"text":108,"@type":109},"The program is organized into Phase A and Phase B. Phase A focuses on soundstage eligibility and soundstage application procedures, while Phase B covers qualified motion picture eligibility, tax credits/uplifts, and motion picture application procedures.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What does Phase B specify regarding tax credits, uplifts, and expenditures?",{"text":113,"@type":109},"Phase B outlines tax credits for qualified motion pictures, additional tax credits through uplifts, and how qualified versus non-qualified expenditures are treated. It also connects these categories to the program’s application requirements.",{"name":115,"@type":106,"acceptedAnswer":116},"What ongoing responsibilities must certified soundstages and applicants fulfill?",{"text":117,"@type":109},"Certified soundstages have ongoing requirements under Phase A. During Phase B, applicants must follow CAL-related obligations, participate in the pilot skills training program, attend orientation, provide production updates, and comply with provisions such as hiatus and force majeure.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},246473,1791740526,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":20,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},2336475104957,"https://ap-avatar.wpscdn.com/avatar/22000c4c6bd8a5076e1?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787554080175789136","Program Guidelines  \nSoundstage Filming Tax Credit Program  \nJanuary 2026  \nCalifornia Film Commission  \n7080 Hollywood Boulevard, Suite 900 Hollywood, California 90028  \n[323-860-2960 | ](323-860-2960 | www.film.ca.gov | SoundstageIncentive@film.ca.gov)[www.film.ca.gov](323-860-2960 | www.film.ca.gov | SoundstageIncentive@film.ca.gov)[ |](323-860-2960 | www.film.ca.gov | SoundstageIncentive@film.ca.gov)[ ](323-860-2960 | www.film.ca.gov | SoundstageIncentive@film.ca.gov)[SoundstageIncentive@film.ca.gov](323-860-2960 | www.film.ca.gov | SoundstageIncentive@film.ca.gov)  \nTABLE OF CONTENTS Note: Click on each section to jump to the corresponding page.   \nI. INTRODUCTION .................................................................................................................................................. 1  \nII. PROGRAM FUNDING .......................................................................................................................................... 1  \nIII. APPLICATION PHASES ....................................................................................................................................... 1  \nIV. PHASE A: SOUNDSTAGE ELIGIBILITY REQUIREMENTS ....................................................................................2  \nV. PHASE A: SOUNDSTAGE APPLICATION PROCEDURES .................................................................................. 4  \nA. STEP I: HOW TO SUBMIT AN APPLICATION .....................................................................................................................................4  \nB. STEP II: ISSUANCE OF A SOUNDSTAGE CERTIFICATION LETTER ..........................................................................................5  \nVI. PHASE B: QUALIFIED MOTION PICTURE ELIGIBILITY REQUIREMENTS........................................................... 5  \nVII. PHASE B: TAX CREDITS, UPLIFTS, QUALIFIED EXPENDITURES........................................................................7  \nA. TAX CREDITS FOR QUALIFIED MOTION PICTURES ...................................................................................................................... 7  \nB. UPLIFTS / ADDITIONAL TAX CREDITS ................................................................................................................................................ 7  \nC. PHASE B: QUALIFIED AND NON-QUALIFIED EXPENDITURES...................................................................................................9  \nVIII. PHASE B: QUALIFIED MOTION PICTURE APPLICATION PROCEDURES........................................................ 10  \nA. HOW TO SUBMIT AN APPLICATION ................................................................................................................................................. 10  \nB. IMPORTANT NOTES....................................................................................................................................................................................11  \nC. RESOURCES................................................................................................................................................................................................. 12  \nIX. PHASE B: REQUIRED SUPPORTING DOCUMENTATION ................................................................................. 12  \nA. QUALIFIED EXPENDITURE BUDGET.................................................................................................................................................... 12  \nB. OTHER SUPPORTING DOCUMENTATION ...................................................................................................................................... 13  \nX. DIVERSITY WORKPLAN AND REPORT REQUIREMENTS................................................................................. 15  \nA. DIVERSITY WORKPLAN REQUIREMENTS.................................................................................................","cbCainhOpaR1USyw","https://ap.wps.com/l/cbCainhOpaR1USyw","pdf",423051,38,"English","# I. INTRODUCTION\n# II. PROGRAM FUNDING\n# III. APPLICATION PHASES\n# IV. PHASE A: SOUNDSTAGE ELIGIBILITY REQUIREMENTS\n# V. PHASE A: SOUNDSTAGE APPLICATION PROCEDURES\n## A. STEP I: HOW TO SUBMIT AN APPLICATION\n## B. STEP II: ISSUANCE OF A SOUNDSTAGE CERTIFICATION LETTER\n# VI. PHASE B: QUALIFIED MOTION PICTURE ELIGIBILITY REQUIREMENTS\n# VII. PHASE B: TAX CREDITS, UPLIFTS, QUALIFIED EXPENDITURES\n## A. TAX CREDITS FOR QUALIFIED MOTION PICTURES\n## B. UPLIFTS / ADDITIONAL TAX CREDITS\n## C. PHASE B: QUALIFIED AND NON-QUALIFIED EXPENDITURES\n# VIII. PHASE B: QUALIFIED MOTION PICTURE APPLICATION PROCEDURES\n## A. HOW TO SUBMIT AN APPLICATION\n## B. IMPORTANT NOTES\n## C. RESOURCES\n# IX. PHASE B: REQUIRED SUPPORTING DOCUMENTATION\n## A. QUALIFIED EXPENDITURE BUDGET\n## B. OTHER SUPPORTING DOCUMENTATION\n# X. DIVERSITY WORKPLAN AND REPORT REQUIREMENTS\n## A. DIVERSITY WORKPLAN REQUIREMENTS\n## B. DIVERSITY INITIATIVE INFORMATION\n## C. EVALUATION\n# XI. PHASE A: ONGOING CERTIFIED SOUNDSTAGE REQUIREMENTS\n# XII. PHASE B: CAL AND APPROVED APPLICANT REQUIREMENTS\n## A. CREDIT ALLOCATION LETTER (CAL)\n## B. PILOT SKILLS TRAINING PROGRAM\n## C. ORIENTATION MEETING\n## D. PRODUCTION UPDATES\n## E. HIATUS PROVISION\n## F. FORCE MAJEURE\n# XIII. PHASE B: APPLICANT REQUIREMENTS DURING PRODUCTION","[{\"question\":\"What are the main phases of the Soundstage Filming Tax Credit Program application process?\",\"answer\":\"The program is organized into Phase A and Phase B. Phase A focuses on soundstage eligibility and soundstage application procedures, while Phase B covers qualified motion picture eligibility, tax credits/uplifts, and motion picture application procedures.\"},{\"question\":\"What does Phase B specify regarding tax credits, uplifts, and expenditures?\",\"answer\":\"Phase B outlines tax credits for qualified motion pictures, additional tax credits through uplifts, and how qualified versus non-qualified expenditures are treated. It also connects these categories to the program’s application requirements.\"},{\"question\":\"What ongoing responsibilities must certified soundstages and applicants fulfill?\",\"answer\":\"Certified soundstages have ongoing requirements under Phase A. During Phase B, applicants must follow CAL-related obligations, participate in the pilot skills training program, attend orientation, provide production updates, and comply with provisions such as hiatus and force majeure.\"}]","Soundstage Filming Tax Credit Program - Program Guidelines - January 2026 | PDF",1789235803,13]