Lola Smallwood-Cuevas
- Democratic
- Senator
- District 28
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. 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.
In Senate. Consideration of Governor's veto pending.
Vetoed by the Governor.
Enrolled and presented to the Governor at 2 p.m.
Assembly amendments concurred in. (Ayes 37. Noes 0. Page 3037.) Ordered to engrossing and enrolling.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. (Ayes 78. Noes 1. Page 3417.) Ordered to the Senate.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 29).
August 20 set for first hearing. Placed on APPR. suspense file.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 8). Re-referred to Com. on APPR.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 38. Noes 0. Page 1518.) Ordered to the Assembly.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1212.) (May 23).
Set for hearing May 23.
May 12 hearing: Placed on APPR. suspense file.
Set for hearing May 12.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0. Page 917.) (April 28). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on B. P. & E.D.
Set for hearing April 28.
Withdrawn from committee.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
From printer. May be acted upon on or after March 24.
Read first time.
Introduced. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB756 | HTML |
| 02/21/25 - Introduced | |
| 03/26/25 - Amended Senate | |
| 04/21/25 - Amended Senate | |
| 05/23/25 - Amended Senate | |
| 09/02/25 - Amended Assembly | |
| 09/18/25 - Enrolled |
| Document | Format |
|---|---|
| 04/25/25- Senate Business, Professions and Economic Development | |
| 05/09/25- Senate Appropriations | |
| 05/23/25- Senate Appropriations | |
| 05/27/25- Sen. Floor Analyses | |
| 07/03/25- Assembly Arts, Entertainment, Sports, and Tourism | |
| 08/18/25- Assembly Appropriations | |
| 09/03/25- ASSEMBLY FLOOR ANALYSIS | |
| 09/12/25- Sen. Floor Analyses | |
| 10/17/25- Sen. Floor Analyses |
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