CA AB2319

Declares legislative intent to create a new tax credit specifically for film and television postproduction activities performed in California

Notes that the current motion picture tax credit (4.0) does not cover postproduction when principal photography occurs outside California or when projects don't qualify for existing credits

Identifies competition from other jurisdictions offering postproduction incentives, including New York, Louisiana, New Mexico, New Jersey, Canada, Australia, Spain, France, and Qatar

States that lucrative postproduction projects have left California for competing locations due to lack of dedicated incentives

This is an intent bill only; it does not establish the actual tax credit but signals future legislation to do so