republic-os/legislation/us/states/ca/20112012/ab-2026.md

---
type: "Bill"
title: "Income taxes: credits: film: extension."
description: "The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit against those taxes for taxable years beginning on or after January 1, 2011, in an amount equal to a specified percentage of the qualified expenditures, as defined, attributable to the production of a qualified motion picture in California, or, where the qualified motion picture has relocated to California or is an independent film, as provided. Existing law allows specified qualified taxpayers to elect to assign the credit, requires specified information from qualified taxpayers that apply for a tax credit allocation, and imposes specified duties on the California Film Commission related to the administration of the credits, including a requirement to allocate the tax credits until July 1, 2015, and limits the aggregate amount of credits that may be allocated to qualified motion pictures in any fiscal year to $100,000,000, through the 2014–15 fiscal year. Existing law additionally allows, in lieu of the credits under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures, a credit against qualified state sales and use taxes, as provided."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20112012"
identifier: "AB 2026"
citation: "California AB 2026 (20112012)"
classification: ["bill"]
subjects: ["Income taxes: credits: film: extension."]
status: "enacted"
primary_sponsors: ["Fuentes"]
version_count: 6
action_count: 29
vote_count: 8
first_action: "2012-02-23"
last_action: "2012-09-30"
source: "openstates"
source_identifier: "ocd-bill/42ecf175-f236-436d-90e6-a4a100826777"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB2026"
source_hash: "861dc0ce13904d58c556e59e2912b155ba7a347cf6d6a494aa4b062ce80419fc"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 2026 (20112012) — Income taxes: credits: film: extension.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit against those taxes for taxable years beginning on or after January 1, 2011, in an amount equal to a specified percentage of the qualified expenditures, as defined, attributable to the production of a qualified motion picture in California, or, where the qualified motion picture has relocated to California or is an independent film, as provided. Existing law allows specified qualified taxpayers to elect to assign the credit, requires specified information from qualified taxpayers that apply for a tax credit allocation, and imposes specified duties on the California Film Commission related to the administration of the credits, including a requirement to allocate the tax credits until July 1, 2015, and limits the aggregate amount of credits that may be allocated to qualified motion pictures in any fiscal year to $100,000,000, through the 2014–15 fiscal year. Existing law additionally allows, in lieu of the credits under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures, a credit against qualified state sales and use taxes, as provided.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/23/12 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2026&version=20110AB202699INT)
2. **08/13/12 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2026&version=20110AB202698AMD)
3. **08/27/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2026&version=20110AB202697AMD)
4. **09/30/12 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2026&version=20110AB202695CHP)
5. **AB2026** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB2026)
6. **09/11/12 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB2026&version=20110AB202696ENR)

## Votes

- Do pass as amended. — **16–0** (pass) · lower
- Do pass, but re-refer to the Committee on Appropriations. — **6–0** (pass) · upper
- AB 2026 FUENTES Assembly Third Reading — **75–4** (pass) · lower
- 3rd Reading AB2026 Fuentes By Strickland Urgency Clause — **33–2** (pass) · upper
- Do pass and be re-referred to the Committee on Revenue and Taxation. — **8–0** (pass) · lower
- AB 2026 FUENTES Concurrence - Urgency Added — **69–5** (pass) · lower
- Do pass and be re-referred to the Committee on Appropriations. — **8–0** (pass) · lower
- Do pass. — **5–0** (pass) · upper

## Sponsors

- Fuentes — primary (person)
- Alejo — coauthor (person)
- Alquist — coauthor (person)
- Ammiano — coauthor (person)
- Blumenfield — coauthor (person)
- Butler — principal coauthor (person)
- Campos — principal coauthor (person)
- Cannella — coauthor (person)
- Correa — coauthor (person)
- Davis — coauthor (person)
- Fletcher — coauthor (person)
- Gatto — principal coauthor (person)
- Harkey — coauthor (person)
- Lara — coauthor (person)
- Lieu — coauthor (person)
- Ma — coauthor (person)
- Pan — coauthor (person)
- Pavley — principal coauthor (person)
- Portantino — coauthor (person)
- Runner — coauthor (person)
- Silva — coauthor (person)
- Smyth — coauthor (person)
- Solorio — coauthor (person)
- Strickland — coauthor (person)
- Wieckowski — coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2012-02-23** Read first time. To print. `reading-1`
- **2012-02-24** From printer. May be heard in committee March 25.
- **2012-03-08** Referred to Coms. on REV. & TAX. and A.,E.,S.,T., & I.M. `referral-committee`
- **2012-03-12** Re-referred to Coms. on A.,E.,S.,T., & I.M. and REV. & TAX. pursuant to Assembly Rule 96(a). `referral-committee`
- **2012-04-17** From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (April 17). Re-referred to Com. on REV. & TAX. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-05-15** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
- **2012-05-15** From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (May 14). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-05-25** In committee: Hearing postponed by committee.
- **2012-08-09** From committee: Do pass as amended. (Ayes 16. Noes 0.) (August 8). `amendment-passage, committee-passage, committee-passage-favorable`
- **2012-08-13** Read second time and amended. Ordered to second reading. `reading-2, reading-1, amendment-passage`
- **2012-08-14** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2012-08-16** Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 4. Page 5962.) `reading-3, reading-1, passage`
- **2012-08-16** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2012-08-27** Senate Rule 29.3(b) suspended. (Page 4844.)
- **2012-08-27** Referred to Com. on RLS. `referral-committee`
- **2012-08-27** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on RLS. `reading-2, amendment-introduction, reading-1, amendment-passage, referral-committee`
- **2012-08-28** Re-referred to Com. on GOV. & F. `referral-committee`
- **2012-08-28** Joint Rule 61(b)(15) suspended. (Page 4911.)
- **2012-08-28** Joint Rule 62(a), file notice suspended. (Page 4911.)
- **2012-08-29** From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (August 29). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-08-29** From committee: Do pass. (Ayes 5. Noes 0.) (August 29). `committee-passage, committee-passage-favorable`
- **2012-08-30** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2012-08-31** Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 33. Noes 2. Page 5053.). `reading-3, reading-1, passage`
- **2012-08-31** In Assembly. Concurrence in Senate amendments pending.
- **2012-08-31** Assembly Rule 63 suspended. (Ayes 49. Noes 27. Page 6795.)
- **2012-08-31** Urgency clause adopted. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 69. Noes 5. Page 6798.). `committee-passage-favorable, amendment-passage`
- **2012-09-13** Enrolled and presented to the Governor at 2:30 p.m.
- **2012-09-30** Approved by the Governor. `executive-signature`
- **2012-09-30** Chaptered by Secretary of State - Chapter 841, Statutes of 2012.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/42ecf175-f236-436d-90e6-a4a100826777`. Confidence: reported (aggregated from official California legislature records).