California is set to become the new filming location for the second season of the post-apocalyptic series 'Fallout,' which is premiering on Amazon Prime this week. This move is made possible by the $25 million in tax credits allocated by the California Film Commission. In total, the Commission has awarded $152 million in tax incentives to twelve TV shows, including prominent titles like 'Dr. Odyssey,' 'Grotesquerie,' and 'NCIS: Origins.'
'Fallout' boasts the largest budget among the shows, with $153 million earmarked for qualified expenditures for the upcoming season. While the first season was primarily filmed in New York with some scenes shot in Utah, the production will now shift to California for its sophomore outing.
Additionally, Amazon secured $14.6 million in tax credits for an untitled 'Task Force' show, while Warner Bros. Discovery received $20.2 million for 'Latitude' and $12.2 million for 'The Pitt,' a medical drama starring Noah Wyle set in Pittsburgh.
California's tax incentive program aims to attract TV shows that are already in production in other states or countries by offering a 25% credit on qualified expenditures, with an additional 20% credit for subsequent seasons. Annually, the state allocates around $330 million in tax credits, with a majority going to TV productions.
The initiative is designed to counteract 'runaway production,' where projects seek tax incentives elsewhere, such as in Canada and the U.K. Studios apply for California credits throughout the year, with awards based on potential job creation.
'Fallout,' created by Jonathan Nolan and Lisa Joy of 'Westworld' fame and based on a popular video game franchise, is among the high-profile shows benefiting from California's tax credit program. However, receiving tax credits does not guarantee a production will relocate to the state, as seen with Amazon's 'Citadel,' which was initially awarded $25 million but later decided to film its second season in Toronto.
Despite the uncertainties, 'Fallout' is gearing up to start filming its second season in September, promising fans an exciting new chapter set against the backdrop of California's diverse landscapes.
