On February 15, 2023, the California Film Commission made permanent regulations that were originally adopted as emergency regulations concerning the Soundstage Filming Tax Credit program. (10 Cal. Code Regs. §§5530– 5541) The regulations implement the tax credit for qualified expenditures paid or incurred during a taxable year by a qualified motion picture produced in California at a certified studio construction project. (R&TC §§17053.98(k), 23698(k))
