Fabio
82 lines
5.5 KiB
Markdown
82 lines
5.5 KiB
Markdown
---
|
||
type: "Bill"
|
||
title: "Taxes: credits: qualified motion pictures."
|
||
description: "Existing law allows credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020, as provided. Existing law, in lieu of these credits, allows application of the credit amount against qualified state sales and use taxes, as provided. Existing law, on or before July 1, 2019, requires the Legislative Analyst's Office to prepare reports related to the effectiveness and administration of these film tax credits under the Sales and Use Tax Law, the Personal Income Tax Law, and the Corporation Tax Law."
|
||
jurisdiction: "us/states/ca"
|
||
legislature: "California Legislature"
|
||
session: "20172018"
|
||
identifier: "SB 878"
|
||
citation: "California SB 878 (20172018)"
|
||
classification: ["bill", "appropriation"]
|
||
subjects: ["Taxes: credits: qualified motion pictures."]
|
||
status: "enacted"
|
||
primary_sponsors: ["Committee on Budget and Fiscal Review"]
|
||
version_count: 5
|
||
action_count: 19
|
||
vote_count: 3
|
||
first_action: "2018-01-10"
|
||
last_action: "2018-09-17"
|
||
source: "openstates"
|
||
source_identifier: "ocd-bill/8a55c8de-46b0-49cc-a41b-3aad806706a3"
|
||
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180SB878"
|
||
source_hash: "273a09ebe936567eb75e643858001a2c9a86ffe382863c28119af7ff6fb43e8d"
|
||
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 SB 878 (20172018) — Taxes: credits: qualified motion pictures.
|
||
|
||
Existing law allows credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020, as provided. Existing law, in lieu of these credits, allows application of the credit amount against qualified state sales and use taxes, as provided. Existing law, on or before July 1, 2019, requires the Legislative Analyst's Office to prepare reports related to the effectiveness and administration of these film tax credits under the Sales and Use Tax Law, the Personal Income Tax Law, and the Corporation Tax Law.
|
||
|
||
## Version chain
|
||
|
||
The bill's text revisions, in order — the diff chain from filing to enrollment.
|
||
|
||
1. **01/10/18 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB878&version=20170SB87899INT)
|
||
2. **08/13/18 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB878&version=20170SB87898AMD)
|
||
3. **09/17/18 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB878&version=20170SB87896CHP)
|
||
4. **SB878** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180SB878)
|
||
5. **09/05/18 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB878&version=20170SB87897ENR)
|
||
|
||
## Votes
|
||
|
||
- 3rd Reading SB878 B. & F.R. — **24–11** (pass) · upper
|
||
- Unfinished Business SB878 B. & F.R. (Mitchell) Concurrence — **38–0** (pass) · upper
|
||
- SB 878 B. & F. R. Senate Third Reading By TING — **80–0** (pass) · lower
|
||
|
||
## 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 4931.) 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`
|
||
- **2018-08-13** 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`
|
||
- **2018-08-16** Assembly Rule 96 suspended. (Ayes 51. Noes 23. Page 6286.)
|
||
- **2018-08-16** Withdrawn from committee.
|
||
- **2018-08-16** Ordered to third reading.
|
||
- **2018-08-29** Read third time. Passed. (Ayes 80. Noes 0. Page 6787.) Ordered to the Senate. `reading-3, passage, reading-1`
|
||
- **2018-08-29** In Senate. Concurrence in Assembly amendments pending.
|
||
- **2018-08-30** Assembly amendments concurred in. (Ayes 38. Noes 0. Page 6044.) Ordered to engrossing and enrolling. `committee-passage-favorable, amendment-passage`
|
||
- **2018-09-10** Enrolled and presented to the Governor at 4 p.m.
|
||
- **2018-09-17** Approved by the Governor. `executive-signature`
|
||
- **2018-09-17** Chaptered by Secretary of State. Chapter 456, Statutes of 2018.
|
||
|
||
## Source
|
||
|
||
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8a55c8de-46b0-49cc-a41b-3aad806706a3`. Confidence: reported (aggregated from official California legislature records).
|
||
|