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Bill > AB2319


CA AB2319

CA AB2319
California motion picture tax credit.


summary

Introduced
02/19/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

An act relating to taxation.

AI Summary

This bill declares that California's current motion picture tax credit, which offers incentives for productions filmed in the state, does not extend to postproduction work if the main filming occurred elsewhere or the project didn't initially qualify for the credit. The bill highlights that other states and countries provide significant tax breaks for postproduction, leading California to lose valuable projects in this area. Therefore, the Legislature intends to create a new tax credit specifically for postproduction activities conducted within California, aiming to keep these jobs and projects in the state.

Sponsors (1)

Last Action

From printer. May be heard in committee March 22. (on 02/20/2026)

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