Applications for next year's tax credit program are being accepted today, and as you can see below (h/t Eric) there's already a lineup at the California Film Commission in Hollywood. A lottery will be held to determine which movie and TV productions receive tax credits. A total of $100 million is up for grabs. Of that, $10 million is reserved for independent films with small budgets. Feature films with budgets up to $75 million are eligible for a 20 percent credit. By the way, a state Assembly committee has approved legislation that would fund the program through 2018.