Taxes: credits: qualified motion pictures: certified studio construction projects: reports.
(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a motion picture credit for taxable years beginning on or after January 1, 2020, to be allocated by the California Film Commission on or after July 1, 2020, and before July 1, 2025, in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state, with additional credit amounts allowed, including for amounts equal to specified qualified expenditures and qualified wages relating to original photography outside the Los Angeles zone, as specified.
us/states/ca
California Legislature
20212022
SB 144
California SB 144 (20212022)
bill
Taxes: credits: qualified motion pictures: certified studio construction projects: reports.
California SB 144 (20212022) — Taxes: credits: qualified motion pictures: certified studio construction projects: reports.
(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a motion picture credit for taxable years beginning on or after January 1, 2020, to be allocated by the California Film Commission on or after July 1, 2020, and before July 1, 2025, in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state, with additional credit amounts allowed, including for amounts equal to specified qualified expenditures and qualified wages relating to original photography outside the Los Angeles zone, as specified.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
SB 144 Portantino Senate Third Reading By CARRILLO — 66–4 (pass) · lower
Unfinished Business SB144 Portantino et al. Concurrence — 37–0 (pass) · upper
Sponsors
Portantino — primary (person)
Burke — author (person)
Carrillo — author (person)
Luz Rivas — principal coauthor (person)
Nazarian — principal coauthor (person)
Quirk-Silva — principal coauthor (person)
Rubio — coauthor (person)
Stern — principal coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2021-01-08 Introduced. To Com. on RLS. for assignment. To print. introduction
2021-01-11 From printer. May be acted upon on or after February 10.
2021-01-11 Read first time. reading-1
2021-01-28 Referred to Com. on B. & F.R. referral-committee
2021-02-16 Withdrawn from committee. (Ayes 26. Noes 5. Page 201.)
2021-02-16 Ordered to second reading.
2021-02-17 Read second time. Ordered to third reading. reading-1, reading-2
2021-02-22 Read third time. Passed. (Ayes 29. Noes 8. Page 283.) Ordered to the Assembly. passage, reading-1, reading-3
2021-02-22 In Assembly. Read first time. Held at Desk. reading-1
2021-02-25 Referred to Com. on BUDGET. referral-committee
2021-02-25 (Corrected May 14).
2021-07-11 From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
2021-07-12 Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96. referral-committee