AB-2319 • 2026

Personal Income Tax Law: Corporation Tax Law: credits: qualified motion picture: post-production.

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: 2026-06-10
Official status: Referred to Com. on REV. & TAX.
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Personal Income Tax Law: Corporation Tax Law: credits: qualified motion picture: post-production.

AB 2319, as amended, Schultz.

What This Bill Does

AB 2319, as amended, Schultz.
Personal Income Tax Law: Corporation Tax Law: credits: qualified motion picture: postproduction.
post-production.
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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-06-10 California Legislative Information
Referred to Com. on REV. & TAX.
2026-05-27 California Legislative Information
In Senate. Read first time. To Com. on RLS. for assignment.
2026-05-26 California Legislative Information
Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 3.)
2026-05-21 California Legislative Information
Read third time and amended. Ordered to third reading. (Page 5243.)
2026-05-18 California Legislative Information
Read second time. Ordered to third reading.
2026-05-14 California Legislative Information
From committee: Do pass. (Ayes 15. Noes 0.) (May 14).
2026-05-06 California Legislative Information
In committee: Set, first hearing. Referred to APPR. suspense file.
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.
Personal Income Tax Law: Corporation Tax Law: credits: qualified motion picture:
postproduction.
post-production.
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
post-production
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.

Current Bill Text

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