republic-os/legislation/us/states/ca/20112012/sb-1197.md

---
type: "Bill"
title: "Income taxes: credits: film: extension."
description: "The Personal Income Tax Law and the Corporation Tax Law authorize 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, if 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: "SB 1197"
citation: "California SB 1197 (20112012)"
classification: ["bill"]
subjects: ["Income taxes: credits: film: extension."]
status: "enacted"
primary_sponsors: ["Calderon"]
version_count: 8
action_count: 40
vote_count: 8
first_action: "2012-02-22"
last_action: "2012-09-30"
source: "openstates"
source_identifier: "ocd-bill/56e21b21-868f-4d9d-8a68-5772c3cd2795"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120SB1197"
source_hash: "1cff4b1821fb4e4a5f2cb3d26cd0c100293dceeb4b257f4ec424c417139233a5"
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 1197 (20112012) — Income taxes: credits: film: extension.

The Personal Income Tax Law and the Corporation Tax Law authorize 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, if 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. **02/22/12 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1197&version=20110SB119799INT)
2. **05/29/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1197&version=20110SB119798AMD)
3. **06/25/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1197&version=20110SB119797AMD)
4. **08/06/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1197&version=20110SB119796AMD)
5. **08/24/12 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1197&version=20110SB119795AMD)
6. **09/30/12 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1197&version=20110SB119793CHP)
7. **SB1197** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120SB1197)
8. **09/10/12 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1197&version=20110SB119794ENR)

## Votes

- SB 1197 Calderon Third Reading Urgency By CALDERON Amend By CALDERON Set #1 — **51–25** (pass) · lower
- Do pass as amended, and re-refer to the Committee on Appropriations. — **8–0** (pass) · upper
- 3rd Reading (Urgency Clause) — **38–0** (pass) · upper
- Do pass and be re-referred to the Committee on Appropriations. — **7–0** (pass) · lower
- Unfinished Supp 4 SB1197 Calderon Concurrence — **27–0** (pass) · upper
- SB 1197 Calderon Senate Third Reading By CALDERON — **71–5** (pass) · lower
- Do pass, to Consent Calendar. — **17–0** (pass) · lower
- Do pass. — **7–0** (pass) · lower

## Sponsors

- Calderon — primary (person)

## Timeline

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

- **2012-02-22** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2012-02-23** From printer. May be acted upon on or after March 24.
- **2012-03-01** Referred to Com. on GOV. & F. `referral-committee`
- **2012-03-22** Set for hearing April 25.
- **2012-03-27** Hearing postponed by committee.
- **2012-03-28** Set for hearing May 9.
- **2012-05-09** Set, first hearing. Hearing canceled at the request of author.
- **2012-05-29** From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. `reading-2, reading-1, committee-passage, amendment-passage, referral-committee`
- **2012-05-30** Withdrawn from committee.
- **2012-05-30** Re-referred to Com. on RLS. `referral-committee`
- **2012-06-07** Re-referred to Com. on B., P. & E.D. `referral-committee`
- **2012-06-25** From committee with author's amendments. Read second time and amended. Re-referred to Com. on B., P. & E.D. `reading-2, reading-1, committee-passage, amendment-passage, referral-committee`
- **2012-07-06** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 0. Page 4256.) (July 2). `amendment-passage, committee-passage, committee-passage-favorable`
- **2012-08-06** Read second time and amended. Re-referred to Com. on APPR. `reading-2, reading-1, amendment-passage, referral-committee`
- **2012-08-06** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage`
- **2012-08-07** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2012-08-09** Read third time. Urgency clause adopted. Passed. (Ayes 38. Noes 0. Page 4439.) Ordered to the Assembly. `reading-3, reading-1, passage`
- **2012-08-09** In Assembly. Read first time. Held at Desk. `reading-1`
- **2012-08-13** Referred to Com. on B.,P. & C.P. `referral-committee`
- **2012-08-13** Joint Rule 62(a) file notice (Com. on B.,P. & C.P.) suspended. (Page 5901.)
- **2012-08-13** Joint Rule 62(a) file notice (Com. on APPR.) suspended. (Page 5901.)
- **2012-08-15** From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (August 15). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-08-16** Joint Rule 62(a) file notice suspended. (Page 5941.)
- **2012-08-16** From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 16). `committee-passage, committee-passage-favorable`
- **2012-08-20** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2012-08-22** From consent calendar.
- **2012-08-22** Ordered to third reading.
- **2012-08-24** Read third time and amended. (Ayes 51. Noes 25. Page 6264.) `reading-3, reading-1, amendment-passage`
- **2012-08-24** Ordered to third reading.
- **2012-08-27** Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2. `referral-committee`
- **2012-08-29** Joint Rule 62(a) file notice suspended. (Page 6554.)
- **2012-08-30** From committee: Do pass. (Ayes 7. Noes 0.) (August 29). `committee-passage, committee-passage-favorable`
- **2012-08-31** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2012-08-31** Assembly Rule 63 suspended. (Page 6750.)
- **2012-08-31** Read third time. Passed. (Ayes 71. Noes 5. Page 6769.) Ordered to the Senate. `reading-3, reading-1, passage`
- **2012-08-31** In Senate. Concurrence in Assembly amendments pending.
- **2012-08-31** Assembly amendments concurred in. (Ayes 27. Noes 0. Page 5108.) Ordered to engrossing and enrolling. `committee-passage-favorable, amendment-passage`
- **2012-09-12** Enrolled and presented to the Governor at 11 a.m.
- **2012-09-30** Approved by the Governor. `executive-signature`
- **2012-09-30** Chaptered by Secretary of State. Chapter 840, Statutes of 2012.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/56e21b21-868f-4d9d-8a68-5772c3cd2795`. Confidence: reported (aggregated from official California legislature records).