Filming Incentives
Welcome to the No Noise, No Traffic, No Restrictions ZONE
Limoneira Orchards is 7000 acres of an Agricultural/Industrial Backlot. Nowhere in Los Angeles can you find all that we have to offer on Private Property!
- Free parking and base camp (to be negotiated)
- Free production offices (to be negotiated or upon availability)
- Onsite housing (upon availability)
- Low costs for goods and services – Lodging, food and other goods are cheaper in Santa Paula than in many other areas.
Federal Tax incentive
The Federal Jobs Creation Act of 2004 provides an incentive for all taxpayers, including companies, as long as they pay taxes. Section 181 of the act declares that any taxpayer, individual or company that invests in a qualifying film receives 100% loss in the year or years the money is spent. The limit is up to $15 million per film ($20 million in economically depressed areas) and $15 million per episode for TV with a maximum of 44 episodes. The incentive, unless extended, expires at the end of 2008. Section 199 of the act applies to those who compose, manufacture, and receive income from the sale of their music, film or video. It provides a deduction of real gain of 3 percent until 2007, 6 percent from 2007 to 2010 and then 9 percent from 2010 on.
Tax incentives for filming in California
- No State hotel tax on occupancy. Most cities or counties that impose a local hotel tax have a tax exemption for occupancies in excess of 30 days.
- Federal tax exemption for homeowners. Home and property owners often ask the California Film Commission about financial and tax incentives for on-location filming. The Internal Revenue Service (IRS) provides an exemption of rental income for the use of your primary property if the property is used for 15 or fewer days during the tax year.
- Still Photographers are not required to file for a permit if they are shooting not-for-profit stills, and are wholly contained on PRIVATE PROPERTY, with no public impact.