CA SB951

Amends Section 38.9 of the Revenue and Taxation Code to require the Legislative Analyst's Office to prepare a report on or before January 1, 2023 (instead of January 1, 2019) evaluating the economic effects and administration of qualified motion picture tax credits under the Sales and Use Tax Law, Personal Income Tax Law, and Corporation Tax Law.

Grants the Legislative Analyst's Office authority to request and receive confidential tax information from the California Film Commission, Franchise Tax Board, and other state agencies necessary to research and prepare reports on motion picture credit effectiveness and administration.

Establishes confidentiality protections for taxpayer information received by the Legislative Analyst's Office, subject to existing confidentiality requirements in the Revenue and Taxation Code and Unemployment Insurance Code.

Allows the Legislative Analyst's Office to publish statistics derived from confidential information if classified to prevent identification of particular taxpayers, reports, and tax returns.