AB 132 Summary

• Establishes a Safety on Productions Pilot Program (July 1, 2025 - June 30, 2030) requiring motion picture productions receiving tax credits to employ qualified safety advisors who perform risk assessments and oversee daily safety meetings, with emphasis on firearms safety and ammunition restrictions.

• Creates new motion picture tax credit program (Film Tax Credit 4.0) beginning January 1, 2025, allowing qualified motion pictures to claim 20-25% refundable tax credits on qualified expenditures, with additional 4% credit available for producers meeting diversity workplan goals.

• Increases California Film Commission Board membership from 26 to 27 members and requires Governor to appoint one diversity, equity, and inclusion expert employed in the motion picture industry.

• Modifies certified studio construction project credit requirements, reducing minimum qualified wages from $7.5 million to $5 million and extending certification period from three to five years.

• Implements strict firearms safety standards including requiring qualified property masters/armorers to have state permits and firearms training, prohibiting live ammunition on sets except in limited circumstances, and mandating employee training for those handling firearms.