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CA AB1837
Bill
AI Summary
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Establishes new motion picture tax credits of 20-25% of qualified expenditures for productions in California, allocated by the California Film Commission between July 1, 2020, and July 1, 2025
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Sets annual aggregate credit allocation at $330,000,000, with caps of $100,000,000 in qualified expenditures for features, miniseries, and TV series, and $10,000,000 for independent films
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Provides additional credits of up to 5% for filming outside the Los Angeles zone (30-mile radius from Beverly Blvd and La Cienega Blvd) and for qualified visual effects work performed in California
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Requires applicants to submit written policies against unlawful harassment including sexual harassment, and summaries of voluntary programs to increase minority and women representation in certain job classifications
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Allocates credits by category: 35% for features, 40% for new/recurring TV series and pilots, 17% for relocating TV series, and 8% for independent films (split between productions above and below $10,000,000 budgets)
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Appropriates $8,000 from the General Fund to the California Film Commission for developing program rules
Legislative Description
Income taxes: credits: motion pictures.
Last Action
Ordered to inactive file at the request of Senator Mitchell.
7/5/2018