CA SB132

Establishes Safety on Productions Pilot Program (July 1, 2025 - June 30, 2030) requiring motion picture productions receiving tax credits to hire qualified safety advisors, conduct daily safety meetings, perform risk assessments, and submit final safety evaluation reports.

Implements strict firearms safety regulations including prohibition of live ammunition (with limited exceptions), requirement that property masters/armorers possess state permits and federal firearms documentation, and mandatory firearms training for all employees handling weapons on set.

Creates Motion Picture Tax Credit 4.0 for taxable years beginning January 1, 2025 - July 1, 2030, offering 20-25% credits on qualified motion picture expenditures with refundability provisions allowing credits to be refunded over a 5-year period.

Increases California Film Commission membership from 26 to 27 members, requiring one Governor-appointed member to be a diversity, equity, and inclusion expert in the motion picture industry.

Modifies certified studio construction project credit requirements (5-year certification period, $5,000,000 minimum qualified wages) and allows ineligible recurring television series to access motion picture tax credits with 133% jobs ratio enhancement.