Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
6.1 KiB
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
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| 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) |
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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 |
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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.
- 01/10/18 - Introduced (filed) — source
- 06/13/18 - Amended Assembly (committee substitute) — source
- 06/27/18 - Chaptered (committee substitute) — source
- SB871 (committee substitute) — source
- 06/19/18 - Enrolled (enrolled) — source
Votes
- W/O REF. TO FILE SB871 B. & F.R. (Mitchell) Concurrence — 34–0 (pass) · upper
- SB 871 B. & F. R. Senate Third Reading — 79–1 (pass) · lower
- 3rd Reading SB871 B. & F.R. — 24–11 (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).