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SB-756 • 2026

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

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

Budget Taxes
Vetoed

The latest official action shows the governor vetoed this bill. Check the bill history to see whether lawmakers later overrode that veto.

Sponsor
Smallwood-Cuevas
Last action
2026-03-02
Official status
Veto sustained.
Effective date
Not listed

Plain English Breakdown

The bill's status as vetoed and sustained does not affect its content description.

California Film Commission: Tracking and Compliance Program for Movie Tax Credits

This law would require the California Film Commission to collect more data about movie tax credits, work with industry experts to create reporting rules, and publish yearly reports on how well the program is working.

What This Bill Does

  • Requires the California Film Commission to integrate additional data collection requirements into the existing motion picture tax credit framework upon appropriation by the Legislature.
  • Needs the commission to adopt definitions, reporting templates, and metrics for the additional data collection in consultation with industry stakeholders, payroll companies, and subject matter experts.
  • Develops protocols to reduce nonresponse rates from movie production companies.
  • Requires the California Film Commission to address noncompliance through existing enforcement conditions and procedures of the motion picture tax credits.
  • Publishes an annual compliance report summarizing collected data, trends in diversity and economic impact, and recommendations for program improvements.

Who It Names or Affects

  • The California Film Commission
  • Movie production companies in California

Terms To Know

Tax Credits
Money that the government does not collect from businesses or individuals as a way to encourage certain activities, like making movies.
Compliance Report
A yearly report showing how well companies are following rules and regulations set by the California Film Commission.

Limits and Unknowns

  • The bill needs money from the Legislature to start.
  • It does not specify what will happen if movie production companies do not follow the new reporting requirements.
  • Exact details of how data collection will work are not fully defined in this summary.

Bill History

  1. 2026-03-02 California Legislative Information

    Veto sustained.

  2. 2026-03-02 California Legislative Information

    Stricken from file.

  3. 2025-10-13 California Legislative Information

    In Senate. Consideration of Governor's veto pending.

  4. 2025-10-13 California Legislative Information

    Vetoed by the Governor.

  5. 2025-09-23 California Legislative Information

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

  6. 2025-09-13 California Legislative Information

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

  7. 2025-09-13 California Legislative Information

    In Senate. Concurrence in Assembly amendments pending.

  8. 2025-09-12 California Legislative Information

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

  9. 2025-09-03 California Legislative Information

    Read second time. Ordered to third reading.

  10. 2025-09-02 California Legislative Information

    Read second time and amended. Ordered to second reading.

  11. 2025-08-29 California Legislative Information

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

  12. 2025-08-20 California Legislative Information

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

  13. 2025-07-08 California Legislative Information

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

  14. 2025-06-16 California Legislative Information

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

  15. 2025-06-05 California Legislative Information

    In Assembly. Read first time. Held at Desk.

  16. 2025-06-04 California Legislative Information

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

  17. 2025-05-27 California Legislative Information

    Read second time. Ordered to third reading.

  18. 2025-05-23 California Legislative Information

    Read second time and amended. Ordered to second reading.

  19. 2025-05-23 California Legislative Information

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

  20. 2025-05-16 California Legislative Information

    Set for hearing May 23.

  21. 2025-05-12 California Legislative Information

    May 12 hearing: Placed on APPR. suspense file.

  22. 2025-05-02 California Legislative Information

    Set for hearing May 12.

  23. 2025-04-28 California Legislative Information

    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.

  24. 2025-04-21 California Legislative Information

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

  25. 2025-04-03 California Legislative Information

    Set for hearing April 28.

  26. 2025-04-02 California Legislative Information

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

  27. 2025-03-27 California Legislative Information

    Re-referred to Com. on RLS.

  28. 2025-03-27 California Legislative Information

    Withdrawn from committee.

  29. 2025-03-26 California Legislative Information

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

  30. 2025-03-12 California Legislative Information

    Referred to Com. on REV. & TAX.

  31. 2025-02-24 California Legislative Information

    Read first time.

  32. 2025-02-24 California Legislative Information

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

  33. 2025-02-21 California Legislative Information

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

Official Summary Text

SB 756, Smallwood-Cuevas.
California Film Commission: motion picture tax credits: tracking and compliance program.
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.

Current Bill Text

Read the full stored bill text 
Download Bill PDF