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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Income and corporate taxes: tax credits: motion pictures. (1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including various motion picture credits, commonly referred to as motion picture credit 1.0, 2.0, 3.0, and 4.0, and the certified studio credit, to be allocated by the California Film Commission in differing amounts equal to specified percentages of the qualified expenditures of a qualified motion picture in this state. Existing law allows a qualified taxpayer, if a motion picture credit exceeds the taxpayer's tax liability, to elect to assign a portion of the credit to one or more affiliated corporations for each taxable year in which the credit is allowed, as specified. us/states/ca California Legislature 20252026 AB 1138 California AB 1138 (20252026)
bill
appropriation
Incomeandcorporatetaxes
motionpictures
taxcredits
enacted
Zbur
10 35 8 2025-02-20 2025-07-03 openstates ocd-bill/4dce678f-2e4e-41db-88f6-28882c262022 http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1138 6f28de572c48ff4a68a1a370e10580b5adac389c4694a7065a22da16db156925 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

California AB 1138 (20252026) — Income and corporate taxes: tax credits: motion pictures.

(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including various motion picture credits, commonly referred to as motion picture credit 1.0, 2.0, 3.0, and 4.0, and the certified studio credit, to be allocated by the California Film Commission in differing amounts equal to specified percentages of the qualified expenditures of a qualified motion picture in this state. Existing law allows a qualified taxpayer, if a motion picture credit exceeds the taxpayer's tax liability, to elect to assign a portion of the credit to one or more affiliated corporations for each taxable year in which the credit is allowed, as specified.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. 02/20/25 - Introduced (filed) — source
  2. 03/28/25 - Amended Assembly (committee substitute) — source
  3. 04/22/25 - Amended Assembly (committee substitute) — source
  4. 05/23/25 - Amended Assembly (committee substitute) — source
  5. 06/02/25 - Amended Assembly (committee substitute) — source
  6. 06/23/25 - Amended Senate (committee substitute) — source
  7. 06/24/25 - Amended Senate (committee substitute) — source
  8. 07/03/25 - Chaptered (committee substitute) — source
  9. AB1138 (committee substitute) — source
  10. 07/03/25 - Enrolled (enrolled) — source

Votes

  • Do pass and be re-referred to the Committee on [Appropriations] — 61 (pass) · lower
  • AB 1138 Zbur Assembly Third Reading — 731 (pass) · lower
  • Do pass, but first be re-referred to the Committee on [Appropriations] — 50 (pass) · upper
  • Do pass — 60 (pass) · upper
  • Do pass and be re-referred to the Committee on [Revenue and Taxation] — 80 (pass) · lower
  • Do pass as amended. — 130 (pass) · lower
  • 3rd Reading AB1138 Zbur et al. By Allen Urgency Clause — 322 (pass) · upper
  • AB 1138 ZBUR Concurrence - Urgency Added — 691 (pass) · lower

Sponsors

  • Zbur — primary (person)
  • Ahrens — coauthor (person)
  • Allen — author (person)
  • Becker — coauthor (person)
  • Bryan — principal coauthor (person)
  • Caloza — coauthor (person)
  • Celeste Rodriguez — coauthor (person)
  • Elhawary — coauthor (person)
  • Fong — coauthor (person)
  • Gipson — principal coauthor (person)
  • Harabedian — coauthor (person)
  • Lackey — coauthor (person)
  • Mark González — coauthor (person)
  • McKinnor — coauthor (person)
  • Menjivar — principal coauthor (person)
  • Michelle Rodriguez — coauthor (person)
  • Muratsuchi — coauthor (person)
  • Ortega — coauthor (person)
  • Pérez — principal coauthor (person)
  • Quirk-Silva — principal coauthor (person)
  • Rubio — coauthor (person)
  • Schiavo — coauthor (person)
  • Schultz — coauthor (person)
  • Stefani — coauthor (person)
  • Stern — principal coauthor (person)
  • Valladares — coauthor (person)
  • Ávila Farías — coauthor (person)

Timeline

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

  • 2025-02-20 Read first time. To print. reading-1
  • 2025-02-21 From printer. May be heard in committee March 23.
  • 2025-03-28 Referred to Coms. on A.,E.,S., & T. and REV. & TAX. referral-committee
  • 2025-03-28 From committee chair, with author's amendments: Amend, and re-refer to Com. on A.,E.,S., & T. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
  • 2025-04-01 Re-referred to Com. on A.,E.,S., & T. referral-committee
  • 2025-04-22 From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (April 22). Re-referred to Com. on REV. & TAX. committee-passage, committee-passage-favorable, referral-committee
  • 2025-04-22 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
  • 2025-04-23 Re-referred to Com. on REV. & TAX. referral-committee
  • 2025-04-28 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
  • 2025-04-29 Coauthors revised.
  • 2025-04-29 From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (April 28). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
  • 2025-05-14 In committee: Hearing postponed by committee.
  • 2025-05-21 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
  • 2025-05-21 Joint Rule 62(a), file notice suspended. (Page 1627.)
  • 2025-05-23 Assembly Rule 63 suspended. (Ayes 51. Noes 16. Page 1644.)
  • 2025-05-23 From committee: Amend, and do pass as amended. (Ayes 13. Noes 0.) (May 23). amendment-introduction, amendment-passage, committee-passage
  • 2025-05-23 Read second time and amended. Ordered returned to second reading. amendment-passage, reading-1, reading-2
  • 2025-05-27 Read second time. Ordered to third reading. reading-1, reading-2
  • 2025-06-02 Read third time and amended. Ordered to third reading. (Page 1953.) amendment-passage, reading-1, reading-3
  • 2025-06-03 Assembly Rule 69(d) suspended. (Page 2013.)
  • 2025-06-03 Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 1. Page 2014.) passage, reading-1, reading-3
  • 2025-06-04 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
  • 2025-06-18 Referred to Com. on REV. & TAX. referral-committee
  • 2025-06-23 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. amendment-introduction, amendment-passage, reading-1, reading-2, referral-committee
  • 2025-06-24 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. amendment-introduction, amendment-passage, reading-1, reading-2, referral-committee
  • 2025-06-26 From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 26). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
  • 2025-06-30 From committee: Do pass. (Ayes 6. Noes 0.) (June 30). committee-passage, committee-passage-favorable
  • 2025-07-01 Read second time. Ordered to third reading. reading-1, reading-2
  • 2025-07-03 Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 32. Noes 2. Page 1918.). passage, reading-1, reading-3
  • 2025-07-03 In Assembly. Concurrence in Senate amendments pending.
  • 2025-07-03 Assembly Rule 63 suspended.
  • 2025-07-03 Urgency clause adopted. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 69. Noes 1.). amendment-passage, committee-passage-favorable
  • 2025-07-03 Enrolled and presented to the Governor at 11 a.m.
  • 2025-07-03 Approved by the Governor. executive-signature
  • 2025-07-03 Chaptered by Secretary of State - Chapter 27, Statutes of 2025. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/4dce678f-2e4e-41db-88f6-28882c262022. Confidence: reported (aggregated from official California legislature records).