California Film Tax Incentives Continue to Create Job Opportunities in Scripted Production

Today, FilmLA Research issued an update regarding regional filming activity for Q2 of 2026 (April-June).

Q2 2026 film production report

Multiple film and television projects brought to California with the aid of state incentives are now in production in Los Angeles.

To date, 170 projects have been awarded tax credits through Version 4.0 of the California Film & TV Tax Credit Program, including the latest batch of 41 new film projects announced in July. Many of these projects will film in Greater Los Angeles; those that film on-location, as opposed to on soundstages, will appear in FilmLA permit records once they enter production. These projects are critical, as on-location production activity for the second quarter totaled 4,711 Shoot Days (SD)*, a 12.7 percent decrease from the same period last year (5,394 SD in Q1 of 2025).

The Television category, which tends to be the biggest driver of employment and overall Shoot Days in Los Angeles, was up 34.4 percent over the previous quarter, posting 1,607 Shoot Days in Q2 versus 1,196 SD in Q1. Year over year, the Television category is down 27.7 percent (2,224 SD in Q2 2025), with a decline in Reality TV accounting for much of the difference. 

The brightest spots in the TV category were TV Dramas, which although down 6.4 percent year-over-year in Q2 with 732 SD, also picked up 55.1 percent over the immediate prior quarter. Incentivized productions now account for 38.3 percent of the shoot days in this category. Some TV Dramas who filmed on location this quarter were the forthcoming reboots of Baywatch (FOX),and Prison Break (Hulu),as well as returning seasons of Ballard (Amazon), Bosch: Start if Watch (MGM+),and The Night Agent Season 4 (Netflix).

“Recent Emmy nominated productions such as Hacks, along with California Film and TV Tax Credit recipient The Pitt, have demonstrated the strong economic and creative contributions these types of shows can bring to the region.” said FilmLA CEO, Denise Gutches. “Because scripted television production supports more industry jobs than any other production category, helping to attract these types of productions is an important step towards bringing filming back to the region, restoring jobs, and strengthening our local production economy.”

The TV Comedy category, totaling 57 Shoot Days, was down 43 percent from Q2 2025 (100 SD). While the decrease in Shoot Days in this category is disappointing, it is also not alarming, as most local TV Comedy production is stage-based and not accounted for in FilmLA Foundation’s latest research. It is notable that 36.8 percent of on-location TV Comedy Shoot Days went to incentivized productions. TV Comedies shooting locally last quarter included Shrinking and The Studio (Apple TV+), as well as Peacock’s The Paper Season 2.

“While there is still much work to do, FilmLA’s quarterly report is proof that incentives are working: local incentivized productions are on the rise, creating good-paying union jobs and realizing economic opportunity for Angelenos,” said City of Los Angeles Mayor Karen Bass. “I created the state’s first-ever film and tv tax credit, fought to expand it to $750 million, and I’m doubling down by fighting for an un-capped tax credit that includes competition reality television and “above-the-line” spend, while also fighting to create the first-ever federal film incentive. We’ll keep cutting red tape and slashing permit fees at the local level, because this industry is core to the history, culture, and economic power of Los Angeles.”

The TV Reality category, continuing a multi-year downward trend, was down 39.9 percent in Q2 from the same period last year (1,124 SD in Q2, 2025).  Activity did pick up compared to the immediate prior quarter, with 676 SD compared to 463 SD in Q1, 2026. Recent enhancements to the California Film and TV Tax Credit program broadened eligibility to include TV Reality competition shows, which allowed for the new show Schooled! produced by Jimmy Kimmel and former Nasa engineer Mark Rober to be the first ever reality competition show to receive the tax credit. Other reality and game shows shooting last quarter included American Idol (ABC), America’s Got Talent (NBC), Love They Nader (Freeform), and The Valley Persian Style (Bravo!).

The Feature Film category finished the quarter with 443 Shoot Days, a 19.9 percent decrease year over year (553 SD in Q2, 2025). FilmLA Research found that 33.0 percent of all Shoot Days in this category came from state incentivized projects. The majority of Feature Films shooting locally last quarter were independent productions including Chester’s Awakening, Kill Royale, They Know, and The Incredible Heist of Hallelujah Jones.

The Commercials category continues to struggle decreasing by 21.5 percent year-over-year in Q2 to 543 SD (692 in Q2, 2025.) Commercials that filmed locally last quarter included spots for Amazon, Cal Lotto, Progressive, and Sketchers, as well as spots for auto manufacturers like Ford, Hyundai, Lexus, Mazda, and Toyota.

FilmLA’s “Other” category, which collectively includes still photo shoots, student films, documentaries, short films, online content, plus music and industrial videos, was down from last quarter with 2,118 Shoot Days, increased 10.0 percent compared to the same period the prior year. FilmLA Research reports that increases in online content, short films, and documentaries are driving the overall growth in this category. As these types of shoots are smaller and less complex, they may be eligible to take advantage of FilmLA’s Low Impact Pilot Program, which offers reduced permit fees and more accessible and affordable filming permits for these types of productions.


Notes on This Report

* On-location production figures are based on days of permitted production within the jurisdictions served by FilmLA. One “Shoot Day” (or “SD”) is defined as one crew’s permission to film at one or more defined locations during any 24-hour period.

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Q2 2026 film production report

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About FilmLA Research

FilmLA Research is a program of the FilmLA Foundation, a 501(c)(3) not-for-profit organization established in 2025 to support a thriving film economy in California. The Research department produces and shares data on the U.S. film economy and global production trends, highlighting California’s legacy as the leading film production destination.

FILML.A., INC.® is a 501(c)(4) not-for-profit organization and the official film office for the City and County of Los Angeles, among a growing number of local municipalities. Through expedited permitting, comprehensive community relations, film policy analysis and more, FilmLA works to attract and retain film production in Greater Los Angeles.

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