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---
type: "Bill"
title: "Taxes: credits: qualified motion pictures: certified studio construction projects: reports."
description: "(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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20212022"
identifier: "SB 144"
citation: "California SB 144 (20212022)"
classification: ["bill"]
subjects: ["Taxes: credits: qualified motion pictures: certified studio construction projects: reports."]
status: "enacted"
primary_sponsors: ["Portantino"]
version_count: 5
action_count: 25
vote_count: 4
first_action: "2021-01-08"
last_action: "2021-07-21"
source: "openstates"
source_identifier: "ocd-bill/932e9856-0e74-4d92-98ad-56ebfd643ad3"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB144"
source_hash: "add4d8a51c82a0a7dd3d6c5b6d0de6fe0af9469a1af1793b6888140fc18c71ad"
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 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.
1. **01/08/21 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB144&version=20210SB14499INT)
2. **07/11/21 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB144&version=20210SB14498AMD)
3. **07/21/21 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB144&version=20210SB14496CHP)
4. **SB144** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB144)
5. **07/15/21 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB144&version=20210SB14497ENR)
## Votes
- 3rd Reading SB144 — **298** (pass) · upper
- Do pass. — **90** (pass) · lower
- SB 144 Portantino Senate Third Reading By CARRILLO — **664** (pass) · lower
- Unfinished Business SB144 Portantino et al. Concurrence — **370** (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`
- **2021-07-12** Joint Rule 62(a) suspended. (Ayes 55. Noes 18. Page 2301.)
- **2021-07-14** Coauthors revised.
- **2021-07-14** From committee: Do pass. (Ayes 9. Noes 0.) (July 14). `committee-passage, committee-passage-favorable`
- **2021-07-15** Coauthors revised.
- **2021-07-15** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2021-07-15** Assembly Rule 63 suspended.
- **2021-07-15** Read third time. Passed. (Ayes 66. Noes 4. Page 2352.) Ordered to the Senate. `passage, reading-1, reading-3`
- **2021-07-15** In Senate. Concurrence in Assembly amendments pending.
- **2021-07-15** Assembly amendments concurred in. (Ayes 37. Noes 0. Page 1981.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2021-07-15** Enrolled and presented to the Governor at 2 p.m.
- **2021-07-21** Approved by the Governor. `executive-signature`
- **2021-07-21** Chaptered by Secretary of State. Chapter 114, Statutes of 2021. `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/932e9856-0e74-4d92-98ad-56ebfd643ad3`. Confidence: reported (aggregated from official California legislature records).