Fabio
183 lines
13 KiB
Markdown
183 lines
13 KiB
Markdown
---
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type: "Bill"
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title: "Income taxes: qualified motion pictures."
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description: "The Personal Income Tax Law and the Corporation Tax Law allow 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 an applicable percentage of either 20% or 25%, respectively, of the qualified expenditures, as defined, attributable to the production of a qualified motion picture in California, or, where the qualified motion picture is a television series that relocated to California or is an independent film, as provided. Existing law 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, 2017, 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 2016–17 fiscal year. Existing law, for taxable years beginning on or after January 1, 2011, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, also allows a credit against qualified state sales and use taxes, as provided."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20132014"
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identifier: "AB 1839"
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citation: "California AB 1839 (20132014)"
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classification: ["bill"]
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subjects: ["Income taxes: qualified motion pictures."]
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status: "enacted"
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primary_sponsors: ["Gatto"]
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version_count: 11
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action_count: 39
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vote_count: 9
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first_action: "2014-02-18"
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last_action: "2014-09-18"
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source: "openstates"
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source_identifier: "ocd-bill/0703f3e4-b803-4c76-ab7b-a4a3f5f37ee5"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB1839"
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source_hash: "1e97fbd27a71a6f3f36b8297098106e2cb4631fee53b13e1a0e0ee5c6fab679c"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California AB 1839 (20132014) — Income taxes: qualified motion pictures.
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The Personal Income Tax Law and the Corporation Tax Law allow 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 an applicable percentage of either 20% or 25%, respectively, of the qualified expenditures, as defined, attributable to the production of a qualified motion picture in California, or, where the qualified motion picture is a television series that relocated to California or is an independent film, as provided. Existing law 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, 2017, 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 2016–17 fiscal year. Existing law, for taxable years beginning on or after January 1, 2011, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, also allows a credit against qualified state sales and use taxes, as provided.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **02/18/14 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183999INT)
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2. **03/19/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183998AMD)
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3. **05/23/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183997AMD)
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4. **06/17/14 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183996AMD)
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5. **07/02/14 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183995AMD)
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6. **08/20/14 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183994AMD)
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7. **08/22/14 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183993AMD)
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8. **08/27/14 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183992AMD)
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9. **09/18/14 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183990CHP)
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10. **AB1839** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB1839)
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11. **09/04/14 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB1839&version=20130AB183991ENR)
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## Votes
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- Do pass and be re-referred to the Committee on Revenue and Taxation. — **7–0** (pass) · lower
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- Do pass and be re-referred to the Committee on Appropriations. — **8–0** (pass) · lower
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- Do pass as amended. — **5–0** (pass) · upper
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- AB 1839 GATTO Assembly Third Reading — **76–0** (pass) · lower
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- Do pass as amended. — **16–0** (pass) · lower
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- 3rd Supp 2 AB1839 Gatto By De León — **34–2** (pass) · upper
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- Do pass as amended, and re-refer to the Committee on Appropriations. — **6–0** (pass) · upper
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- Placed on Appropriations Suspense file. — **7–0** (pass) · upper
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- AB 1839 GATTO Concurrence in Senate Amendments — **72–0** (pass) · lower
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## Sponsors
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- Gatto — primary (person)
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- Achadjian — coauthor (person)
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- Alejo — coauthor (person)
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- Allen — principal coauthor (person)
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- Ammiano — coauthor (person)
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- Berryhill — coauthor (person)
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- Beth Gaines — coauthor (person)
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- Bigelow — coauthor (person)
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- Bloom — principal coauthor (person)
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- Bocanegra — author (person)
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- Bonta — principal coauthor (person)
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- Bradford — coauthor (person)
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- Brown — principal coauthor (person)
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- Campos — principal coauthor (person)
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- Chávez — coauthor (person)
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- Cooley — coauthor (person)
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- Correa — coauthor (person)
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- Dababneh — principal coauthor (person)
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- Dahle — coauthor (person)
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- Daly — coauthor (person)
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- Dickinson — coauthor (person)
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- Fox — coauthor (person)
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- Gaines — coauthor (person)
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- Galgiani — coauthor (person)
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- Garcia — principal coauthor (person)
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- Gonzalez — coauthor (person)
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- Gorell — principal coauthor (person)
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- Gray — coauthor (person)
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- Hagman — coauthor (person)
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- Hall — principal coauthor (person)
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- Harkey — coauthor (person)
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- Holden — coauthor (person)
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- Huff — coauthor (person)
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- Ian Calderon — principal coauthor (person)
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- Jones — coauthor (person)
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- Jones-Sawyer — coauthor (person)
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- Knight — coauthor (person)
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- Levine — coauthor (person)
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- Lieu — principal coauthor (person)
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- Linder — coauthor (person)
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- Liu — coauthor (person)
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- Logue — coauthor (person)
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- Lowenthal — coauthor (person)
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- Maienschein — coauthor (person)
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- Medina — coauthor (person)
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- Melendez — coauthor (person)
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- Morrell — coauthor (person)
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- Mullin — coauthor (person)
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- Muratsuchi — principal coauthor (person)
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- Nestande — coauthor (person)
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- Padilla — principal coauthor (person)
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- Pan — coauthor (person)
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- Patterson — coauthor (person)
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- Pavley — coauthor (person)
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- Perea — coauthor (person)
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- Quirk — coauthor (person)
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- Quirk-Silva — coauthor (person)
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- Rendon — principal coauthor (person)
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- Rodriguez — coauthor (person)
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- Roger Hernández — coauthor (person)
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- Ting — coauthor (person)
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- Torres — coauthor (person)
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- V. Manuel Pérez — principal coauthor (person)
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- Waldron — coauthor (person)
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- Walters — coauthor (person)
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- Weber — coauthor (person)
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- Wieckowski — coauthor (person)
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- Wilk — principal coauthor (person)
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- Williams — coauthor (person)
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- Wyland — coauthor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2014-02-18** Read first time. To print. `reading-1`
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- **2014-02-19** From printer. May be heard in committee March 21.
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- **2014-02-27** Referred to Coms. on A.,E.,S.,T., & I.M. and REV. & TAX. `referral-committee`
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- **2014-03-19** From committee chair, with author's amendments: Amend, and re-refer to Com. on A.,E.,S.,T., & I.M. Read second time and amended. `amendment-introduction, amendment-passage, reading-2, reading-1`
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- **2014-03-20** Measure version as amended on March 19 corrected. `amendment-passage`
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- **2014-03-20** Re-referred to Com. on A.,E.,S.,T., & I.M. `referral-committee`
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- **2014-03-25** From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 7. Noes 0.) (March 25). Re-referred to Com. on REV. & TAX. `committee-passage-favorable, referral-committee, committee-passage`
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- **2014-05-13** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
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- **2014-05-14** From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (May 13). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
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- **2014-05-21** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
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- **2014-05-23** Joint Rule 62(a), file notice suspended. (Page 5065.)
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- **2014-05-23** From committee: Do pass as amended. (Ayes 16. Noes 0.) (May 23). `committee-passage-favorable, committee-passage, amendment-passage`
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- **2014-05-23** Read second time and amended. Ordered to second reading. `reading-2, reading-1, amendment-passage`
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- **2014-05-27** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2014-05-28** Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 5253.) `reading-3, reading-1, passage`
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- **2014-05-28** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
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- **2014-06-05** Referred to Com. on GOV. & F. `referral-committee`
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- **2014-06-17** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. `amendment-introduction, amendment-passage, reading-2, reading-1, referral-committee`
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- **2014-07-01** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (June 25). `committee-passage-favorable, committee-passage, amendment-passage`
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- **2014-07-02** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-2, reading-1, referral-committee`
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- **2014-08-04** In committee: Set, first hearing. Hearing canceled at the request of author.
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- **2014-08-11** In committee: Placed on APPR. suspense file.
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- **2014-08-19** From committee: Do pass as amended. (Ayes 5. Noes 0.) (August 14). `committee-passage-favorable, committee-passage, amendment-passage`
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- **2014-08-20** Read second time and amended. Ordered to third reading. `reading-2, reading-1, amendment-passage`
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- **2014-08-22** Read third time and amended. Ordered to second reading. `reading-3, reading-1, amendment-passage`
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- **2014-08-25** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2014-08-27** Re-referred to Com. on RLS. `referral-committee`
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- **2014-08-27** Senate Rule 29.3(b) suspended. (Page 4922.)
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- **2014-08-27** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on RLS. `amendment-introduction, amendment-passage, reading-2, reading-1, referral-committee`
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- **2014-08-29** Withdrawn from committee.
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- **2014-08-29** Ordered to third reading.
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- **2014-08-29** Read third time. Passed. Ordered to the Assembly. (Ayes 34. Noes 2. Page 4993.). `reading-3, reading-1, passage`
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- **2014-08-29** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 31 pursuant to Assembly Rule 77.
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- **2014-08-29** Assembly Rule 77 suspended. (Page 6736.)
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- **2014-08-29** Assembly Rule 63 suspended. (Page 6736.)
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- **2014-08-29** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 72. Noes 0. Page 6738.). `committee-passage-favorable, amendment-passage`
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- **2014-09-08** Enrolled and presented to the Governor at 3:30 p.m.
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- **2014-09-18** Approved by the Governor. `executive-signature`
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- **2014-09-18** Chaptered by Secretary of State - Chapter 413, Statutes of 2014.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0703f3e4-b803-4c76-ab7b-a4a3f5f37ee5`. Confidence: reported (aggregated from official California legislature records).
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