Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) An applicant issued a credit allocation letter
shall be required to comply with the following during the production period:
(1) On the first day of principal photography,
submit by email to the CFC in PDF or equivalent format, the daily call sheet, signed
by the production manager.
(2) Each
week, submit by email to the CFC in PDF or equivalent format the final production
reports for each day of principal photography signed by the Unit Production
Manager.
(3) If applicable, submit an
email notification to the CFC indicating any significant changes to the project
including anticipated changes in the estimated qualified expenditures, change of
start date, shooting location, number of television episodes ordered, title change
of project, or any other factors that have significantly changed since issuance of
the credit allocation letter.
(4)
Participation in career based learning and training programs and public service
opportunities approved by the CFC in consultation with the California Department of
Education (CDE) and/or California Community College Chancellor's Office (CCCCO)
aimed at exposing high school and community college students to jobs in the
entertainment industry. To meet the requirements of this section, the applicant may
do any of the following:
(A) Provide to students
enrolled in an accredited high school or post high school educational institution
three (3) paid internship positions for a minimum of 75 hours each or a combination
of internships or internship with a minimum of 75 hours per student and a total 225
hours. Internship experience should include working with professionals in film
industry and hands-on work assignments; or
(B) Provide to students enrolled in an accredited
high school or post high school educational institution a minimum of eight (8) hours
of classroom workshops or demonstrations on aspects of the film industry, including
set operations, post-production, and specific technical crafts conducted by
entertainment industry professionals; or
(C) Provide to students enrolled in an accredited
high school or post high school educational institution a minimum of eight (8) hours
of professional skills tours, which may include visits to observe set operations,
set construction, wardrobe department, art department and editorial department;
or
(D) Provide a minimum of eight (8)
hours of continuing education for educators and/or faculty to observe the set
operations, post-production and other specialized departments in the film industry;
or
(E) Make a financial contribution to
a specific local or state educational agency or higher education institution
specializing in arts, media, and entertainment career oriented programs. The
contribution shall be based on 0.25 percent of the estimated tax credit reservation
with a minimum financial contribution of $5,000 and a maximum required financial
contribution of $12,000. (Note: An applicant may contribute an amount in excess of
the maximum); or
(F) Provide a learning
opportunity or financial contribution of equal time or value through other arts,
media, and entertainment programs, workforce programs, etc. which are not affiliated
with CCCCO or CDE and is approved by the CFC.
1. New section
filed 4-13-2015 as an emergency; operative 4-13-2015 (Register 2015, No. 16). A
Certificate of Compliance must be transmitted to OAL by 10-12-2015 or emergency
language will be repealed by operation of law on the following day.
2.
New section refiled 10-15-2015 as an emergency; operative 10-15-2015 (Register 2015,
No. 42). A Certificate of Compliance must be transmitted to OAL by 1-13-2016 or
emergency language will be repealed by operation of law on the following
day.
3. New section refiled 1-7-2016 as an emergency, including amendment
of subsections (a)(3) and (a)(4)(C); operative 1-7-2016 (Register 2016, No. 2). A
Certificate of Compliance must be transmitted to OAL by 4-6-2016 or emergency
language will be repealed by operation of law on the following day.
4.
Certificate of Compliance as to 1-7-2016 order, including amendment of subsection
(a)(4)(E), transmitted to OAL 3-29-2016 and filed 5-11-2016; amendments operative
5-11-2016 pursuant to Government Code section
11343.4(b)(3)
(Register 2016, No. 20).
Note: Authority cited: Sections
17053.95(e)
and
23695(e),
Revenue and Taxation Code; and Section
11152,
Government Code. Reference: Sections
17053.95
and
23695,
Revenue and Taxation Code; and Section
14998.1,
Government Code.
