SB 756

  • California Senate Bill
  • 2025-2026 Regular Session
  • Introduced in Senate Feb 21, 2025
  • Passed Senate Jun 04, 2025
  • Passed Assembly Sep 12, 2025
  • Governor

California Film Commission: motion picture tax credits: tracking and compliance program.

Abstract

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.

Bill Sponsors (1)

Votes


Actions


Oct 13, 2025

Senate

In Senate. Consideration of Governor's veto pending.

Senate

Vetoed by the Governor.

Sep 23, 2025

California State Legislature

Enrolled and presented to the Governor at 2 p.m.

Sep 13, 2025

Senate

Assembly amendments concurred in. (Ayes 37. Noes 0. Page 3037.) Ordered to engrossing and enrolling.

Senate

In Senate. Concurrence in Assembly amendments pending.

Sep 12, 2025

Assembly

Read third time. Passed. (Ayes 78. Noes 1. Page 3417.) Ordered to the Senate.

Sep 03, 2025

Assembly

Read second time. Ordered to third reading.

Sep 02, 2025

Assembly

Read second time and amended. Ordered to second reading.

Aug 29, 2025

Assembly

From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 29).

Aug 20, 2025

Assembly

August 20 set for first hearing. Placed on APPR. suspense file.

Jul 08, 2025

Assembly

From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 8). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Jun 16, 2025

Assembly

Referred to Com. on A.,E.,S., & T.

  • Referral-Committee
Com. on A.,E.,S., & T.

Jun 05, 2025

Assembly

In Assembly. Read first time. Held at Desk.

Jun 04, 2025

Senate

Read third time. Passed. (Ayes 38. Noes 0. Page 1518.) Ordered to the Assembly.

May 27, 2025

Senate

Read second time. Ordered to third reading.

May 23, 2025

Senate

Read second time and amended. Ordered to second reading.

Senate

From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1212.) (May 23).

May 16, 2025

Senate

Set for hearing May 23.

May 12, 2025

Senate

May 12 hearing: Placed on APPR. suspense file.

May 02, 2025

Senate

Set for hearing May 12.

Apr 28, 2025

Senate

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.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Apr 21, 2025

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on B. P. & E.D.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on B. P. & E.D.

Apr 03, 2025

Senate

Set for hearing April 28.

Apr 02, 2025

Senate

Re-referred to Com. on B. P. & E.D.

  • Referral-Committee
Com. on B. P. & E.D.

Mar 27, 2025

Senate

Re-referred to Com. on RLS.

  • Referral-Committee
Com. on RLS.

Senate

Withdrawn from committee.

Mar 26, 2025

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on REV. & TAX.

Mar 12, 2025

Senate

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Feb 24, 2025

Senate

From printer. May be acted upon on or after March 24.

Senate

Read first time.

Feb 21, 2025

Senate

Introduced. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB756 HTML
02/21/25 - Introduced PDF
03/26/25 - Amended Senate PDF
04/21/25 - Amended Senate PDF
05/23/25 - Amended Senate PDF
09/02/25 - Amended Assembly PDF
09/18/25 - Enrolled PDF

Related Documents

Document Format
04/25/25- Senate Business, Professions and Economic Development PDF
05/09/25- Senate Appropriations PDF
05/23/25- Senate Appropriations PDF
05/27/25- Sen. Floor Analyses PDF
07/03/25- Assembly Arts, Entertainment, Sports, and Tourism PDF
08/18/25- Assembly Appropriations PDF
09/03/25- ASSEMBLY FLOOR ANALYSIS PDF
09/12/25- Sen. Floor Analyses PDF
10/17/25- Sen. Floor Analyses PDF

Sources

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