Fabio
134 lines
10 KiB
Markdown
134 lines
10 KiB
Markdown
---
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type: "Bill"
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title: "Income and corporate taxes: tax credits: motion pictures."
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description: "(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."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20252026"
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identifier: "AB 1138"
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citation: "California AB 1138 (20252026)"
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classification: ["bill", "appropriation"]
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subjects: ["Incomeandcorporatetaxes", "motionpictures", "taxcredits"]
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status: "enacted"
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primary_sponsors: ["Zbur"]
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version_count: 10
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action_count: 35
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vote_count: 8
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first_action: "2025-02-20"
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last_action: "2025-07-03"
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source: "openstates"
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source_identifier: "ocd-bill/4dce678f-2e4e-41db-88f6-28882c262022"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1138"
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source_hash: "6f28de572c48ff4a68a1a370e10580b5adac389c4694a7065a22da16db156925"
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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 1138 (20252026) — Income and corporate taxes: tax credits: motion pictures.
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(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.
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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. **02/20/25 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1138&version=20250AB113899INT)
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2. **03/28/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1138&version=20250AB113898AMD)
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3. **04/22/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1138&version=20250AB113897AMD)
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4. **05/23/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1138&version=20250AB113896AMD)
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5. **06/02/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1138&version=20250AB113895AMD)
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6. **06/23/25 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1138&version=20250AB113894AMD)
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7. **06/24/25 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1138&version=20250AB113893AMD)
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8. **07/03/25 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1138&version=20250AB113891CHP)
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9. **AB1138** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1138)
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10. **07/03/25 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1138&version=20250AB113892ENR)
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## Votes
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- Do pass and be re-referred to the Committee on [Appropriations] — **6–1** (pass) · lower
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- AB 1138 Zbur Assembly Third Reading — **73–1** (pass) · lower
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- Do pass, but first be re-referred to the Committee on [Appropriations] — **5–0** (pass) · upper
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- Do pass — **6–0** (pass) · upper
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- Do pass and be re-referred to the Committee on [Revenue and Taxation] — **8–0** (pass) · lower
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- Do pass as amended. — **13–0** (pass) · lower
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- 3rd Reading AB1138 Zbur et al. By Allen Urgency Clause — **32–2** (pass) · upper
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- AB 1138 ZBUR Concurrence - Urgency Added — **69–1** (pass) · lower
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## Sponsors
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- Zbur — primary (person)
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- Ahrens — coauthor (person)
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- Allen — author (person)
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- Becker — coauthor (person)
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- Bryan — principal coauthor (person)
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- Caloza — coauthor (person)
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- Celeste Rodriguez — coauthor (person)
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- Elhawary — coauthor (person)
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- Fong — coauthor (person)
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- Gipson — principal coauthor (person)
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- Harabedian — coauthor (person)
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- Lackey — coauthor (person)
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- Mark González — coauthor (person)
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- McKinnor — coauthor (person)
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- Menjivar — principal coauthor (person)
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- Michelle Rodriguez — coauthor (person)
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- Muratsuchi — coauthor (person)
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- Ortega — coauthor (person)
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- Pérez — principal coauthor (person)
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- Quirk-Silva — principal coauthor (person)
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- Rubio — coauthor (person)
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- Schiavo — coauthor (person)
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- Schultz — coauthor (person)
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- Stefani — coauthor (person)
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- Stern — principal coauthor (person)
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- Valladares — coauthor (person)
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- Ávila Farías — coauthor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-02-20** Read first time. To print. `reading-1`
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- **2025-02-21** From printer. May be heard in committee March 23.
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- **2025-03-28** Referred to Coms. on A.,E.,S., & T. and REV. & TAX. `referral-committee`
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- **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`
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- **2025-04-01** Re-referred to Com. on A.,E.,S., & T. `referral-committee`
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- **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`
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- **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`
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- **2025-04-23** Re-referred to Com. on REV. & TAX. `referral-committee`
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- **2025-04-28** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
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- **2025-04-29** Coauthors revised.
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- **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`
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- **2025-05-14** In committee: Hearing postponed by committee.
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- **2025-05-21** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
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- **2025-05-21** Joint Rule 62(a), file notice suspended. (Page 1627.)
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- **2025-05-23** Assembly Rule 63 suspended. (Ayes 51. Noes 16. Page 1644.)
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- **2025-05-23** From committee: Amend, and do pass as amended. (Ayes 13. Noes 0.) (May 23). `amendment-introduction, amendment-passage, committee-passage`
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- **2025-05-23** Read second time and amended. Ordered returned to second reading. `amendment-passage, reading-1, reading-2`
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- **2025-05-27** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2025-06-02** Read third time and amended. Ordered to third reading. (Page 1953.) `amendment-passage, reading-1, reading-3`
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- **2025-06-03** Assembly Rule 69(d) suspended. (Page 2013.)
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- **2025-06-03** Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 1. Page 2014.) `passage, reading-1, reading-3`
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- **2025-06-04** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
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- **2025-06-18** Referred to Com. on REV. & TAX. `referral-committee`
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- **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`
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- **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`
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- **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`
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- **2025-06-30** From committee: Do pass. (Ayes 6. Noes 0.) (June 30). `committee-passage, committee-passage-favorable`
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- **2025-07-01** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **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`
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- **2025-07-03** In Assembly. Concurrence in Senate amendments pending.
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- **2025-07-03** Assembly Rule 63 suspended.
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- **2025-07-03** Urgency clause adopted. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 69. Noes 1.). `amendment-passage, committee-passage-favorable`
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- **2025-07-03** Enrolled and presented to the Governor at 11 a.m.
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- **2025-07-03** Approved by the Governor. `executive-signature`
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- **2025-07-03** Chaptered by Secretary of State - Chapter 27, Statutes of 2025. `became-law`
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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/4dce678f-2e4e-41db-88f6-28882c262022`. Confidence: reported (aggregated from official California legislature records).
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