California tax credits fuel scripted production, but filming still down

Baywatch

The expanded Film & Television Tax Credit Program for California is beginning to deliver tangible results, with more incentive-backed television dramas and feature films moving into production across Los Angeles.

FilmLA’s second-quarter production report reveals that 170 projects have now received tax credits under Version 4.0 of California’s incentive program, including 41 newly approved projects announced this month. Many are expected to shoot in Greater Los Angeles, reinforcing the state’s strategy of bringing production and jobs back to California.

Despite that momentum, overall on-location production remains challenged. FilmLA recorded 4,711 permitted shoot days during the second quarter, down 12.7% from the 5,394 shoot days reported during the same period last year.

Television leads the recovery

Television, the industry’s largest source of production employment, posted one of the strongest rebounds of any category.

Shoot days climbed 34.4% from the first quarter, rising from 1,196 to 1,607, although television production remains 27.7% below last year’s pace. FilmLA attributes much of that year-over-year decline to the continued slowdown in reality television.

The standout performer was scripted drama.

TV dramas generated 732 shoot days, up 55.1% from Q1 and only 6.4% lower than Q2 2025. More importantly, 38.3% of all TV drama shoot days came from California tax credit recipients, highlighting the growing influence of the incentive program.

Recent productions included:

  • Baywatch (FOX)
  • Prison Break (Hulu)
  • Ballard (Amazon)
  • Bosch: Start if Watch (MGM+)
  • The Night Agent Season 4 (Netflix)

“Because scripted television production supports more industry jobs than any other production category, helping to attract these types of productions is an important step toward bringing filming back to the region,” said FilmLA CEO Denise Gutches.


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“Because scripted television production supports more industry jobs than any other production category, helping to attract these types of productions is an important step toward bringing filming back to the region,” said FilmLA CEO Denise Gutches.

Comedy softens, reality evolves

Television comedy fell 43% year over year to 57 shoot days, though FilmLA notes most sitcom production occurs on soundstages and isn’t reflected in permit data. More than a third (36.8%) of comedy shoot days came from incentive-backed productions, including Shrinking, The Studio, and The Paper Season 2.

Reality television continued its multi-year decline, dropping 39.9% year over year, but activity increased over the previous quarter. The category also reached an important milestone as Schooled!, produced by Jimmy Kimmel and former NASA engineer Mark Rober, became the first reality competition series to receive California tax credits under the program’s expanded eligibility rules. Other productions included American Idol, America’s Got Talent, Love They Nader, and The Valley Persian Style.

Features and commercials remain under pressure

Feature film production declined 19.9% year over year to 443 shoot days, although one-third of all feature shoot days came from tax credit recipients. Independent films including Chester’s Awakening, Kill Royale, They Know, and The Incredible Heist of Hallelujah Jones shot locally during the quarter.

Commercial production also continued its decline, falling 21.5% to 543 shoot days. Brands filming in Los Angeles included Amazon, California Lottery, Progressive, Skechers, Ford, Hyundai, Lexus, Mazda and Toyota.

Meanwhile, FilmLA’s “Other” category, encompassing online content, documentaries, short films, still photography and music videos, grew 10% year over year to 2,118 shoot days, fueled largely by increased digital content creation. FilmLA noted many of these smaller productions are benefiting from its Low Impact Pilot Program, which reduces permitting costs and simplifies the approval process.

Los Angeles Mayor Karen Bass pointed to the report as evidence that the expanded tax credit program is working, citing its role in creating union jobs while reiterating her push for an uncapped state incentive, broader eligibility and a federal production tax credit.


Baywatch

The expanded Film & Television Tax Credit Program for California is beginning to deliver tangible results, with more incentive-backed television dramas and feature films moving into production across Los Angeles.

FilmLA’s second-quarter production report reveals that 170 projects have now received tax credits under Version 4.0 of California’s incentive program, including 41 newly approved projects announced this month. Many are expected to shoot in Greater Los Angeles, reinforcing the state’s strategy of bringing production and jobs back to California.

Despite that momentum, overall on-location production remains challenged. FilmLA recorded 4,711 permitted shoot days during the second quarter, down 12.7% from the 5,394 shoot days reported during the same period last year.

Television leads the recovery

Television, the industry’s largest source of production employment, posted one of the strongest rebounds of any category.

Shoot days climbed 34.4% from the first quarter, rising from 1,196 to 1,607, although television production remains 27.7% below last year’s pace. FilmLA attributes much of that year-over-year decline to the continued slowdown in reality television.

The standout performer was scripted drama.

TV dramas generated 732 shoot days, up 55.1% from Q1 and only 6.4% lower than Q2 2025. More importantly, 38.3% of all TV drama shoot days came from California tax credit recipients, highlighting the growing influence of the incentive program.

Recent productions included:

  • Baywatch (FOX)
  • Prison Break (Hulu)
  • Ballard (Amazon)
  • Bosch: Start if Watch (MGM+)
  • The Night Agent Season 4 (Netflix)

“Because scripted television production supports more industry jobs than any other production category, helping to attract these types of productions is an important step toward bringing filming back to the region,” said FilmLA CEO Denise Gutches.


The Batman Part II delayed to 2028 as Warner Bros. reshuffles release slate


“Because scripted television production supports more industry jobs than any other production category, helping to attract these types of productions is an important step toward bringing filming back to the region,” said FilmLA CEO Denise Gutches.

Comedy softens, reality evolves

Television comedy fell 43% year over year to 57 shoot days, though FilmLA notes most sitcom production occurs on soundstages and isn’t reflected in permit data. More than a third (36.8%) of comedy shoot days came from incentive-backed productions, including Shrinking, The Studio, and The Paper Season 2.

Reality television continued its multi-year decline, dropping 39.9% year over year, but activity increased over the previous quarter. The category also reached an important milestone as Schooled!, produced by Jimmy Kimmel and former NASA engineer Mark Rober, became the first reality competition series to receive California tax credits under the program’s expanded eligibility rules. Other productions included American Idol, America’s Got Talent, Love They Nader, and The Valley Persian Style.

Features and commercials remain under pressure

Feature film production declined 19.9% year over year to 443 shoot days, although one-third of all feature shoot days came from tax credit recipients. Independent films including Chester’s Awakening, Kill Royale, They Know, and The Incredible Heist of Hallelujah Jones shot locally during the quarter.

Commercial production also continued its decline, falling 21.5% to 543 shoot days. Brands filming in Los Angeles included Amazon, California Lottery, Progressive, Skechers, Ford, Hyundai, Lexus, Mazda and Toyota.

Meanwhile, FilmLA’s “Other” category, encompassing online content, documentaries, short films, still photography and music videos, grew 10% year over year to 2,118 shoot days, fueled largely by increased digital content creation. FilmLA noted many of these smaller productions are benefiting from its Low Impact Pilot Program, which reduces permitting costs and simplifies the approval process.

Los Angeles Mayor Karen Bass pointed to the report as evidence that the expanded tax credit program is working, citing its role in creating union jobs while reiterating her push for an uncapped state incentive, broader eligibility and a federal production tax credit.