AB-2319 • 2026

Personal Income Tax Law: Corporation Tax Law: credits: qualified motion picture: postproduction.

Budget Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Schultz
Last action: 2026-04-21
Official status: From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (April 20). Re-referred to Com. on APPR.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide detailed information on specific goals, purposes, objectives, performance indicators, or data collection requirements for the tax credits beyond mentioning legislative findings and declarations.

California Motion Picture Tax Credit: Post-Production

This law allows companies making movies in California to get tax credits for the costs of editing and finishing their films.

What This Bill Does

Creates a new tax credit that covers between 35% and 50% of the money spent on post-production work for movies made in California.
Requires the California Film Commission to give out these tax credits, similar to how they handle other movie-related tax credits.
Allows companies to get refunds if their tax credits are more than what they owe in taxes.

Who It Names or Affects

Movie production companies working on post-production activities in California.
The California Film Commission, which will manage these new tax credits.

Terms To Know

Post-Production: This is the part of making a movie where editing and finishing touches are done after filming is complete.
Tax Credit: A reduction in taxes that companies can claim based on certain expenses or activities, like spending money on post-production work for movies.

Limits and Unknowns

The bill does not specify the exact percentage of tax credits for each company.
It is unclear how much this will cost the state and what specific goals it aims to achieve beyond supporting post-production activities in California.

Bill History

2026-04-21 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (April 20). Re-referred to Com. on APPR.
2026-04-20 California Legislative Information
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2026-04-07 California Legislative Information
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (April 7). Re-referred to Com. on REV. & TAX.
2026-03-23 California Legislative Information
Re-referred to Com. on A.,E.,S., & T.
2026-03-19 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to Com. on A.,E.,S., & T. Read second time and amended.
2026-03-19 California Legislative Information
Referred to Coms. on A.,E.,S., & T. and REV. & TAX.
2026-02-20 California Legislative Information
From printer. May be heard in committee March 22.
2026-02-19 California Legislative Information
Read first time. To print.

Official Summary Text

AB 2319, as amended, Schultz.
California motion picture tax credit.
Personal Income Tax Law: Corporation Tax Law: credits: qualified motion picture: postproduction.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including various motion picture credits, commonly referred to as motion picture credit 1.0, 2.0, 3.0, and 4.0, and the certified studio credit, to be allocated by the California Film Commission in differing amounts equal to specified percentages of the qualified expenditures of a qualified motion picture in this state. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account.
This bill would allow a credit against those taxes in an amount between 35% and 50% of qualified
expenses relating to the postproduction of a qualified motion picture in California to be allocated by the California Film Commission, as specified. The bill would require the credit to be administered in the same manner as the motion picture credit 4.0, except as specified. This bill would allow a qualified taxpayer to elect to be paid a refund if the amount allowable as a credit exceeds the qualified taxpayer’s tax liability for the taxable year, as specified. By requiring moneys to be paid from the Tax Relief and Refund Account, the bill would make an appropriation.
Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.
This bill would include findings and reporting requirements in compliance with this
requirement.
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 35% or 40% of qualified expenditures for the production of a qualified motion picture in this state.
This bill would make legislative findings and declarations relating to the need in California for tax incentives for postproduction performed in the state. The bill would state the intent of the Legislature to enact legislation that would establish a tax credit for postproduction activities.

Current Bill Text

Read the full stored bill text

Download Bill PDF