Personal Income Tax Law: Corporation Tax Law: credits: qualified motion picture: post-production.
Vote required
Two Thirds
Fiscal committee
No
Appropriation
No
Current location
Passed
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill creates a new California tax credit, the ‘California Post-production Tax Credit,’ to incentivize film and television productions to complete their post-production work within the state. It allows qualified taxpayers to claim a credit of 35% to 50% of qualified expenses related to post-production, with additional incentives for projects that don't film principal photography in California. The bill establishes a dedicated account for funding these credits and includes reporting requirements to track their impact on the state’s economy and workforce.
Key provisions
- Establishes a 35% to 50% tax credit for qualified post-production expenses in California.
- Provides additional incentives for post-production work outside the Los Angeles zone.
- Requires the California Film Commission to administer the credit and issue credit certificates.
- Allows qualified taxpayers to elect a refund if the credit exceeds their tax liability.
- Directs payments for the credit from the Tax Relief and Refund Account.
- Includes reporting requirements and data collection to assess the credit’s impact.
- Requires findings and reporting in compliance with existing tax expenditure requirements.
- Creates a Career Pathways Program to support workforce development in the post-production industry.
Who is affected
- Film and television production companies
- Post-production service providers in California
Bill text
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