CaliforniaCalifornia Film Commission: motion picture tax credits: tracking and compliance program.
What it does
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including numerous motion picture credits. Most recently, existing law, for taxable years beginning on or after January 1, 2025, allows a motion picture credit (motion picture credit 4.0) to be allocated by the California Film Commission on or after July 1, 2025, and before July 1, 2030, in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state. Existing law establishes the California Film Commission to administer the motion picture credits, to provide services necessary to increase filming in the state, and to implement specified programs related to the motion picture industry, including a program to promote media production in the state.
More detail
This bill, upon appropriation by the Legislature, would require the California Film Commission to integrate additional data collection requirements, as specified, into the existing motion picture tax credit framework. The bill would require the commission, in consultation with industry stakeholders, payroll companies, and subject matter experts, to adopt definitions, reporting templates, and metrics for the additional data collection, and to develop protocols to reduce nonresponse rates. The bill would require the commission to address noncompliance with the data collection requirements through existing enforcement conditions and procedures of the motion picture tax credits, as provided. The bill would additionally require the commission to publish an annual compliance report summarizing the collected data, trends in diversity and economic impact, and recommendations for program improvements.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 2Veto sustained.Latest
- Mar 2Stricken from file.
- 2025
- Oct 13In Senate. Consideration of Governor's veto pending.
- Oct 13Vetoed by the Governor Gavin Newsom.Major
- Sep 23Enrolled and presented to the Governor at 2 p.m.To Governor
- Sep 13Assembly amendments concurred in. (Ayes 37. Noes 0. Page 3037.) Ordered to engrossing and enrolling.Major
- Vote recorded Unfinished Business SB756 Smallwood-Cuevas Concurrence. Result: pass.Upper
- Vote recorded SB 756 Smallwood-Cuevas Senate Third Reading By McKinnor. Result: pass.Lower
- Sep 13In Senate. Concurrence in Assembly amendments pending.
- Sep 12Read third time. Passed. (Ayes 78. Noes 1. Page 3417.) Ordered to the Senate.Passed Assembly
- Sep 3Read second time. Ordered to third reading.Minor
- Sep 2Read second time and amended. Ordered to second reading.Major
- Aug 29From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 29).Major
- Vote recorded Do pass as amended. Result: pass.Lower
- Aug 20August 20 set for first hearing. Placed on APPR. suspense file.
- Jul 8From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 8). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jun 16Referred to Com. on A.,E.,S., & T.Minor
- Jun 5In Assembly. Read first time. Held at Desk.Minor
- Jun 4Read third time. Passed. (Ayes 38. Noes 0. Page 1518.) Ordered to the Assembly.Passed Senate
- Vote recorded 3rd Reading SB756 Smallwood-Cuevas. Result: pass.Upper
- May 27Read second time. Ordered to third reading.Minor
- May 23Read second time and amended. Ordered to second reading.Major
- Vote recorded Do pass as amended. Result: pass.Upper
- May 23From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1212.) (May 23).Major
- May 16Set for hearing May 23.
- May 12May 12 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- May 2Set for hearing May 12.
- Apr 28From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0. Page 917.) (April 28). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Apr 21From committee with author's amendments. Read second time and amended. Re-referred to Com. on B. P. & E.D.Major
- Apr 3Set for hearing April 28.
- Apr 2Re-referred to Com. on B. P. & E.D.Minor
- Mar 27Re-referred to Com. on RLS.Minor
- Mar 27Withdrawn from committee.Major
- Mar 26From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Mar 12Referred to Com. on REV. & TAX.Minor
- Feb 24Read first time.Minor
- Feb 24From printer. May be acted upon on or after March 24.
- Feb 21Introduced. To Com. on RLS. for assignment. To print.Introduced