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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Income taxes: credits: motion pictures. The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including motion picture credits for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020, subject to a computation and ranking of applicants based on a jobs ratio. Existing law allows the credit for the taxable year in which the commission issues a credit certificate for the qualified motion picture for the applicable percentage of all qualified expenditures, as defined, paid or incurred by the qualified taxpayer in all taxable years for that qualified motion picture. Existing law limits the aggregate amount of these credits allocated in each fiscal year to $330,000,000 through and including the 2019–20 fiscal year, except as provided. Existing law requires an applicant for the credit to file an application that contains certain information. us/states/ca California Legislature 20172018 SB 871 California SB 871 (20172018)
bill
appropriation
Income taxes: credits: motion pictures.
enacted
Committee on Budget and Fiscal Review
5 20 3 2018-01-10 2018-06-27 openstates ocd-bill/82044d1a-6dd8-4845-89c3-f92ee85bc7f1 http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180SB871 57b07361e0c78fb09ff07f301ecacb7a836f522a1ac68d001f4afe8a2252fed7 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

California SB 871 (20172018) — Income taxes: credits: motion pictures.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including motion picture credits for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020, subject to a computation and ranking of applicants based on a jobs ratio. Existing law allows the credit for the taxable year in which the commission issues a credit certificate for the qualified motion picture for the applicable percentage of all qualified expenditures, as defined, paid or incurred by the qualified taxpayer in all taxable years for that qualified motion picture. Existing law limits the aggregate amount of these credits allocated in each fiscal year to $330,000,000 through and including the 2019–20 fiscal year, except as provided. Existing law requires an applicant for the credit to file an application that contains certain information.

Version chain

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

  1. 01/10/18 - Introduced (filed) — source
  2. 06/13/18 - Amended Assembly (committee substitute) — source
  3. 06/27/18 - Chaptered (committee substitute) — source
  4. SB871 (committee substitute) — source
  5. 06/19/18 - Enrolled (enrolled) — source

Votes

  • W/O REF. TO FILE SB871 B. & F.R. (Mitchell) Concurrence — 340 (pass) · upper
  • SB 871 B. & F. R. Senate Third Reading — 791 (pass) · lower
  • 3rd Reading SB871 B. & F.R. — 2411 (pass) · upper

Sponsors

  • Committee on Budget and Fiscal Review — primary (person)

Timeline

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

  • 2018-01-10 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
  • 2018-01-11 From printer. May be acted upon on or after February 10.
  • 2018-01-16 Referred to Com. on B. & F.R. referral-committee
  • 2018-04-30 Withdrawn from committee. (Ayes 25. Noes 11. Page 4865.)
  • 2018-04-30 Ordered to second reading.
  • 2018-05-01 Read second time. Ordered to third reading. reading-2, reading-1
  • 2018-05-03 Read third time. Passed. (Ayes 24. Noes 11. Page 4929.) Ordered to the Assembly. reading-3, passage, reading-1
  • 2018-05-03 In Assembly. Read first time. Held at Desk. reading-1
  • 2018-05-07 Referred to Com. on BUDGET. referral-committee
  • 2018-06-13 From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET. reading-2, referral-committee, amendment-passage, committee-passage, reading-1
  • 2018-06-14 Assembly Rule 96 suspended. (Ayes 55. Noes 24. Page 5802.)
  • 2018-06-14 Withdrawn from committee.
  • 2018-06-14 Ordered to third reading.
  • 2018-06-18 Read third time. Passed. (Ayes 79. Noes 1. Page 5851.) Ordered to the Senate. reading-3, passage, reading-1
  • 2018-06-18 In Senate. Concurrence in Assembly amendments pending.
  • 2018-06-18 Unanimous consent granted to take up without reference to file.
  • 2018-06-18 Assembly amendments concurred in. (Ayes 34. Noes 0. Page 4732.) Ordered to engrossing and enrolling. committee-passage-favorable, amendment-passage
  • 2018-06-20 Enrolled and presented to the Governor at 4 p.m.
  • 2018-06-27 Approved by the Governor. executive-signature
  • 2018-06-27 Chaptered by Secretary of State. Chapter 54, Statutes of 2018.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/82044d1a-6dd8-4845-89c3-f92ee85bc7f1. Confidence: reported (aggregated from official California legislature records).