summary
Introduced
02/19/2026
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)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2319 |
| BillText | https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2319#99INT |
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