Film Industry
California’s $750 Million Film Tax Credit Overlooks Independent Filmmakers

California, hailed as the global epicenter of filmmaking, has taken a major step to retain its dominant position in the industry by allocating $750 million annually in tax credits for film production. Launched July 1 under the California Film Commission’s version 4.0 tax credit program, this significant investment underscores the state’s commitment to keep film shoots—and the jobs they generate—within its borders. However, amid the enthusiasm surrounding this new funding, a crucial sector of filmmakers—independent filmmakers with budgets under $1 million—is notably excluded from meaningful support, putting California’s future creative pipeline at risk.

The Tax Credit Divide: Big Budgets Get the Spotlight
The $750 million annual tax credit program primarily serves large-scale productions with towering budgets. Approximately 5% of the credits are reserved for independent films with budgets above $10 million, while another 5% target independent films with budgets below $10 million. However, the program’s minimum budget threshold of $1 million effectively excludes most low-budget independent filmmakers. This group, which includes the vast majority of indie creators, receives no tax credit benefit, making it financially difficult for them to produce in California.
Jeff Deverett, an independent filmmaker and professor at San Diego State University and UCLA Extension, passionately highlights this gap: “Most of the films I make are under $1 million. There is no credit for them. I’m forced to look elsewhere, despite California being the best place in the world to shoot movies.” He calls low-budget indie films the “small business” of the film industry, driving innovation, storytelling diversity, and the nurturing of future industry talent.
Why Low-Budget Indie Films Matter
While big-budget Hollywood blockbusters dominate headlines and box office charts, indie films form the foundational bedrock of the industry’s creative ecosystem. These smaller films are often where emerging filmmakers begin their careers, experimenting with narratives free from studio constraints. Indie films champion diverse storytelling, cultural exploration, and unique perspectives often missing in mainstream cinema.
“These indie films are the breeding ground for storytellers,” Deverett explains. “You’re not born a big-budget filmmaker. You start small, telling the stories that matter to you, and many of these stories are fantastic, even if they lack big production values.” This creative freedom often leads to innovation, new talent discovery, and vital cultural contributions.

The Financial and Logistical Hurdles
Without tax credits, California’s indie filmmakers face steep financial challenges. Neighboring states and countries like New Mexico, Louisiana, Kentucky, Oklahoma, and Canada actively lure filmmakers with attractive incentive packages—some offering up to 35% tax rebates—that stretch budgets further, making it economically prudent to shoot outside California.
Deverett recounts his own experience: “I’ve made nine films—only two in California. I forfeited roughly $170,000 in tax incentives just to be home for my kids during shooting, which cost me significantly. That money for a small filmmaker is huge—it can mean the difference between making another film or not.”
Tax credits also come with administrative complexities. Large studios have entire departments dedicated to managing such details, while indie filmmakers often must navigate a complicated system without dedicated resources, making access and application for credits even more daunting.

High Attrition and Distribution Challenges
The indie film world is rough terrain. An estimated 10,000 feature-length indie films are made yearly in the U.S., but only about 1% break even financially. Reasons include poor production quality for many, lack of access to distribution channels, and almost complete absence of marketing budgets to promote films on crowded streaming platforms dominated by familiar Hollywood titles.
“Making the film is the easiest part. Distributing and marketing it—that’s where the challenge really lies,” Deverett says. Without marketing and distribution know-how or funds, many quality indie films never reach an audience despite their creativity and potential impact.

Legislative Efforts to Bridge the Gap
Recognizing this void, Deverett has championed legislative efforts to create financial incentives tailored for low-budget indie films. California Assembly Bill 1421 proposed a separate $50 million fund over three years to support films under the $1 million budget mark. The bill passed initial committee stages but was ultimately halted in appropriations due to competing state priorities like housing and homelessness, especially in the pandemic’s aftermath.
“This pilot program could fund around 100 films per year while providing paid internship opportunities for film students,” explains Deverett. “It’s a small ask compared to the overall film tax credit expenditure but could keep tens of thousands of filmmakers in California.”

The Heartbeat of California Filmmaking
Despite the hurdles, California, especially places like San Diego, retains unmatched natural environments, infrastructure, and talent pools for filmmaking. Deverett is clear: “I love being a Californian. The weather, the lifestyle, everything about it is perfect for filming. The problem is the lack of financial incentives for indie filmmakers.”
As California seeks to maintain its film industry leadership amid fierce national and international competition, it must reckon with the crucial role low-budget independent filmmakers play. Supporting them via inclusive tax incentives bolsters not just economic activity, but the cultural, artistic, and innovative heartbeat of the industry.
Conclusion
California’s $750 million film tax credit program marks a vital investment in the state’s filmmaking future, but its exclusion of low-budget indie productions disregards a critical segment essential for the creative and economic sustainability of the industry. Legislative and community efforts to extend financial support to these filmmakers are necessary to preserve California’s role as a nurturing ground for storytellers and innovators.
Entertainment
Executive Producer Debut: How Celia Carver Created Festival Hit ‘Afterparty’

Celia Carver stepped into the world of independent film with the ambitious goal of shepherding her short, After Party, from script to festival screen. As a first-time executive producer, Carver didn’t just organize the project—she wrote the screenplay, raised the budget, took the creative reins, and anchored the film through her performance in the lead role as the wife. Opposite her was Jasper, cast as her husband, Gabe, whose approachable presence and natural chemistry with Carver were crucial to the film’s emotional tone and comedic balance.
At the Houston Comedy Film Festival, Carver sat down with festival director Roselyn Omaka for an in-depth conversation about every stage of the After Party journey. The interview offered a candid look into what it takes for a newcomer to pull together a successful independent production and bring it to a live audience.

Casting, Collaboration, and Onscreen Dynamics
One of Carver’s most strategic choices was her collaboration with director Shana Lauren McInnes—a friend since high school and herself a first-time narrative director. This shared sense of trust and history created an atmosphere where creative risks were possible without unnecessary friction.
Carver’s on-screen partnership with Jasper as Gabe was also a calculated decision. She explained that the character dynamic between the husband and wife could easily have tipped negative if Jasper didn’t bring the right energy. He kept the performance playful and genuine, matching Carver’s debut in a major acting role. Their scenes together, depicting a couple picking apart a dinner party mishap, drove the film’s narrative and comic rhythm.
Diversity, Simplicity, and Professional Standards
During her talk with Omaka, Carver emphasized her open approach to casting. She went beyond surface-level diversity, looking for actors who could authentically elevate the material. While Jasper’s performance as Gabe stood out, Carver highlighted that the casting process prioritized who fit the part best—regardless of background—adding that a project gains complexity and relatability when different perspectives are deliberately included.

Carver also pointed out that the production itself was kept as simple as possible—intentionally minimizing moving parts with a single location and small cast and crew. This not only streamlined logistics but kept the creative focus sharp, a key tactic for anyone producing a film on a limited budget for the first time. Fair compensation was another pillar of Carver’s approach. Even when working with friends or up-and-coming talent, she stressed that everyone’s work deserves recognition and proper pay, which, in turn, promotes professionalism and positive energy throughout production.
Navigating Challenges: Production and Post
Carver didn’t shy away from addressing setbacks, particularly during post-production. Color grading required a course correction and the hiring of a new specialist when the original approach didn’t meet expectations. She noted that while giving collaborators room to experiment can sometimes bring fresh results, knowing when to pivot is just as important. This adaptability, she said, can save time and ensure the final product meets the desired vision.

Advice for Aspiring Indie Filmmakers
When Omaka pressed for advice for others contemplating their first independent film, Carver distilled her experience into practical points:
- Keep it Simple: Limit locations, cast size, and narrative complexity to maintain control and cohesion on a first project.
- Cast for Chemistry, Not Just Credentials: Find collaborators whose energy complements the project and each other, particularly for stories driven by intimate relationships.
- Prioritize Diversity and Openness: Seek new voices and faces. This not only levels the playing field but strengthens the project’s resonance with a modern audience.
- Pay Fairly and Transparently: Value every contribution, regardless of experience or personal connection, to foster respect and professionalism.
Looking Forward: From Executive Producer to Director
Following After Party’s successful run at the Houston Comedy Film Festival, Carver is now working on a new short in the horror genre—a move she hopes will build her directorial confidence and further expand her creative reach. She credits her time both on-screen and behind the scenes with giving her a clearer understanding of the unique pressures and rewards of independent filmmaking.
The Takeaway
Celia Carver’s debut is an instructive case for new producers and writers: with the right mix of planning, open collaboration, principled leadership, and willingness to learn in real time, a festival-worthy film is within reach—even for first-timers wearing many hats. Her detailed conversation with Roselyn Omaka revealed not just her process, but a genuine roadmap for anyone determined to take creative control in today’s independent film landscape.
Film Industry
Can Movie Theaters Steal the Show from Streaming?

It wasn’t long ago that original streaming films dominated studio strategies, with major players slashing theatrical releases and scrambling for digital-first blockbusters. This era gave rise to a seemingly unstoppable streaming boom, but after the pandemic dust settled, cracks began to show. Declining subscriber growth, saturated markets, and the yearning for shared experiences off-screen forced studios to reevaluate.
Enter the newly merged Paramount Skydance. CEO David Ellison has boldly declared that original streaming movies are no longer the company’s main priority; instead, Paramount is supercharging theatrical output—raising its film slate from 8 to 20 movies annually. This dramatic shift marks one of the most aggressive industry pivots back to the big screen in recent memory, supercharging optimism among exhibitors and sending shockwaves through Hollywood financial circles.

Industry heavyweights like AMC CEO Adam Aron are embracing the boost. “We’ve thought for a long time that Paramount in David Ellison’s hands would be very good for exhibition,” Aron noted, pointing to the studio’s legacy hits like Top Gun: Maverick—a film widely credited with sparking renewed interest in the theater experience. Since SkyDance’s box office coups, studios are again recognizing that theatrical releases can drive bigger cultural moments, longer revenue tails, and higher per-head spending than digital debuts.
AMC’s recent numbers lend weight to the comeback: theater attendance soared 26% last quarter, while revenue jumped 36%. Thanks to premium formats, innovative concessions, and experiential add-ons—collectible popcorn tubs, branded merchandise, dine-in services—actual profit per moviegoer is up 48% compared to pre-pandemic levels. Audiences are not only coming back, they’re spending more and lingering longer.

But the battle isn’t over. Some analysts predict overall box office earnings won’t hit pre-pandemic heights until 2029. Still, theater owners are less worried, having streamlined costs and diversified revenue streams in recent years. For AMC and other chains, the focus is on making each patron more valuable—not just filling seats.
Paramount Skydance’s new strategy could prove a bellwether. With 20 new theatrical titles each year—across genres and budgets—the studio is chasing more “event” films that draw fans off the couch and into auditoriums. Meanwhile, streaming platforms will need to adapt, either by forming new partnerships or refining their role as launchpads for fresh talent and niche content.
Ultimately, audiences are signaling what they want: memorable nights out, unforgettable premieres, and the collective thrill of the movies. As one CEO put it, “It all starts with great movies.” With the world’s biggest studios pivoting back toward the silver screen, movie theaters look poised not only to steal the show, but also to rewrite Hollywood’s future.
Film Industry
Inside “Sanctuary”: Ian Courter on Military Comedy’s Human Side

Ian Courter’s finalist comedy teleplay, “Sanctuary,” stood out at the Houston Comedy Film Festival, where he sat down with festival director Roselyn Omaka for a lively conversation about the project’s origins and what it takes to write and produce fresh comedic work.

Spotlighting Real Stories and Relatable Characters
Courter explained,
“Sanctuary is a story about things that happen everywhere—not just in the military. These are characters and people you’ve probably encountered in your own life.”
He shared that the show draws from experiences both overseas and in everyday office life, focusing on the quirks, pranks, and playful personalities that keep people sane during challenging times.
“Comedy was an outlet for us. It helped us get through the tough parts,” he said.
The show combines the camaraderie and genuine moments found in the military with a type of humor anyone can appreciate. “I’m not painting a picture of any one person, but you’re taking various attributes from lots of people and moving them around,” Courter noted, describing how everybody will find someone familiar in his characters.
Advice for Aspiring Filmmakers and Writers
Throughout the interview, Courter was candid about the writing process. “I didn’t go to school just for screenwriting. I read all kinds of books, looked at different scripts, and learned the template,” he recalled. “Once you get the mechanics down—the science—you then focus on painting the picture with brevity. That’s the art. It’s challenging, but it’s worth it.”

Courter’s advice for new filmmakers?
- Learn the form. “Figure out the format and mechanics first.”
- Study the greats. “Look at what masters do. How do they develop characters and scenes?”
- Push past self-doubt. “Just keep at it. You’re going to have times you struggle, but you can’t give up.”
- Keep an idea book. Courter shared, “I keep an idea book with me wherever I’m at. Something will trigger a memory or inspire a scene, and I write it down.”
- Get feedback. He said, “My wife, who worked in law enforcement, always helped me sanity-check the scripts. Especially for characters and perspectives I haven’t lived myself.”
Building Something Marketable and Fresh
Courter stressed being strategic: “You don’t need million-dollar sets or CGI. The biggest expense might be uniforms. You could shoot in an office space, a parking lot—use what’s real.” He encouraged producers to think business as well as creativity: “If you keep costs down but produce quality, you’re giving yourself a huge advantage.”
Instead of chasing big names, Courter said, “I want hungry, new actors from theaters or universities. They bring the energy a good comedy needs.”
Legacy and Purpose
When asked what he hopes audiences take away, Courter said,
“If I made someone laugh at the end of a hard day, that’s worth more than anything. People remember how you make them feel.”
For those new to the industry, his parting wisdom was simple:
“Have a plan. Map it out. You can always collaborate and learn, but you need a strategy for where you want your project to go.”
The conversation with Roselyn Omaka offered not just an inside look at “Sanctuary,” but a practical roadmap for new creators aiming to bring their stories to life—mixing personal experience, smart planning, and the enduring power of comedy to connect people.
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