CA AB 2319
enactedPersonal Income Tax Law: Corporation Tax Law: credits: qualified motion picture: post-production.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 2319 pass?
Yes. CA AB 2319 has been enacted into law. Latest recorded action (2026-09-19): Chaptered by Secretary of State - Chapter 343, Statutes of 2026.
What is CA AB 2319 about?
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 establishes the continuously appropriated Tax Relief and Refund Account and the Corporation Tax Fund and provides that payments required to be made to taxpayers or other persons are to be paid from those funds. This bill would allow a credit against those taxes in an amount between 35% and 50% of qualified expenses relating to the post-production of a qualified motion picture in California to be allocated by the California Film Commission, as specified. The bill would require the credit to be administered in the same manner as the motion picture credit 4.0, except as specified. The bill would require the California Film Commission to utilize a post-production services ratio, as defined, to allocate credits, as specified. The bill would limit the aggregate amount of credits allocated in a fiscal year based on a determination made by the Legislature in the annual Budget Act plus additional amounts, as described. The bill would require that 85% of the total allocable credits are reserved for qualified taxpayers that attest, under penalty of perjury, that they will abide by specified labor condition requirements. By expanding the scope of the crime of perjury, this bill would impose a state-mandated locale program. This bill would allow a qualified taxpayer to elect to be paid a refund if the amount allowable as a credit exceeds the qualified taxpayer's tax liability for the taxable year, as specified. By requiring moneys to be paid from the Tax Relief and Refund Account and the Corporation Tax Fund, the bill would make an appropriation. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. The bill would require exchange of information between the Legislative Analyst's Office and other specified agencies in order to comply with these requirements. The bill would make the unauthorized disclosure of this information subject to existing law, the violation of which is a crime. By expanding the scope of a crime, this bill would impose a state-mandated local program. This bill would incorporate additional changes to Sections 17039 and 23036 of the Revenue and Taxation Code proposed by AB 2222 to be operative only if this bill and AB 2222 are enacted and this bill is enacted last. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
Who sponsors CA AB 2319?
Schultz is the primary sponsor of CA AB 2319, joined by 3 cosponsors.
Description
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 establishes the continuously appropriated Tax Relief and Refund Account and the Corporation Tax Fund and provides that payments required to be made to taxpayers or other persons are to be paid from those funds. This bill would allow a credit against those taxes in an amount between 35% and 50% of qualified expenses relating to the post-production of a qualified motion picture in California to be allocated by the California Film Commission, as specified. The bill would require the credit to be administered in the same manner as the motion picture credit 4.0, except as specified. The bill would require the California Film Commission to utilize a post-production services ratio, as defined, to allocate credits, as specified. The bill would limit the aggregate amount of credits allocated in a fiscal year based on a determination made by the Legislature in the annual Budget Act plus additional amounts, as described. The bill would require that 85% of the total allocable credits are reserved for qualified taxpayers that attest, under penalty of perjury, that they will abide by specified labor condition requirements. By expanding the scope of the crime of perjury, this bill would impose a state-mandated locale program. This bill would allow a qualified taxpayer to elect to be paid a refund if the amount allowable as a credit exceeds the qualified taxpayer's tax liability for the taxable year, as specified. By requiring moneys to be paid from the Tax Relief and Refund Account and the Corporation Tax Fund, the bill would make an appropriation. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. The bill would require exchange of information between the Legislative Analyst's Office and other specified agencies in order to comply with these requirements. The bill would make the unauthorized disclosure of this information subject to existing law, the violation of which is a crime. By expanding the scope of a crime, this bill would impose a state-mandated local program. This bill would incorporate additional changes to Sections 17039 and 23036 of the Revenue and Taxation Code proposed by AB 2222 to be operative only if this bill and AB 2222 are enacted and this bill is enacted last. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
- Introduced
- 2026-03-19
- Latest action
- 2026-09-19 — Chaptered by Secretary of State - Chapter 343, Statutes of 2026.
- Bill type
- bill,appropriation
- Last updated
- —
Subjects
Sponsors
- Schultzauthor
- Schiavocoauthor
- Allencoauthor
- Graysoncoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-19
Chaptered by Secretary of State - Chapter 343, Statutes of 2026.
became-law
2026-09-19
Approved by the Governor.
executive-signature
2026-09-10
Enrolled and presented to the Governor at 3 p.m.
executive-receipt
2026-08-30
Read third time. Passed. Ordered to the Assembly. (Ayes 33. Noes 5.).
2026-08-30
In Assembly. Concurrence in Senate amendments pending.
2026-08-30
Senate amendments concurred in. To Engrossing and Enrolling.
2026-08-30
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 72. Noes 2.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-30
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 72. Noes 2. Page 6919.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-28
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-08-27
Read third time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2,reading-3
2026-08-24
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-08-21
Read third time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2,reading-3
2026-08-17
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-08-13
From committee: Amend, and do pass as amended. (Ayes 5. Noes 1.) (August 13).
amendment-introduction,amendment-passage,committee-passage
2026-08-13
Read second time and amended. Ordered returned to second reading.
amendment-passage,reading-1,reading-2
2026-08-03
In committee: Referred to APPR. suspense file.
referral-committee
2026-06-25
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2026-06-24
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24).
amendment-introduction,amendment-passage,committee-passage,referral-committee
2026-06-10
Referred to Com. on REV. & TAX.
referral-committee
2026-05-27
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2026-05-26
Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 3.)
passage,reading-1,reading-3
2026-05-26
Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 3. Page 5313.)
2026-05-21
Read third time and amended. Ordered to third reading. (Page 5243.)
amendment-passage,reading-1,reading-3
2026-05-18
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-14
From committee: Do pass. (Ayes 15. Noes 0.) (May 14).
committee-passage,committee-passage-favorable
2026-05-06
In committee: Set, first hearing. Referred to APPR. suspense file.
referral-committee
2026-04-21
From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (April 20). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-04-20
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2026-04-07
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (April 7). Re-referred to Com. on REV. & TAX.
committee-passage,committee-passage-favorable,referral-committee
2026-03-23
Re-referred to Com. on A.,E.,S., & T.
referral-committee
2026-03-19
Referred to Coms. on A.,E.,S., & T. and REV. & TAX.
referral-committee
2026-03-19
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,committee-passage,reading-1,reading-2,referral-committee
2026-02-20
From printer. May be heard in committee March 22.
2026-02-19
Read first time. To print.
reading-1
Versions
- 02/19/26 - Introduced — 2026-02-19Compare
- 03/19/26 - Amended Assembly — 2026-03-19Compare
- 05/21/26 - Amended Assembly — 2026-05-21Compare
- 06/25/26 - Amended Senate — 2026-06-25Compare
- 08/13/26 - Amended Senate — 2026-08-13Compare
- 08/21/26 - Amended Senate — 2026-08-21Compare
- 08/27/26 - Amended Senate — 2026-08-27Compare
- 09/03/26 - Enrolled — 2026-09-03Compare
- 09/19/26 - Chaptered — 2026-09-19Compare
- (document, no version)Compare
- AB2319Compare
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Votes
Do pass and be re-referred to the Committee on [Revenue and Taxation]
2026-04-07 · pass · 8-0
Member-level votes (9)
- Lackey: yes
- Elhawary: yes
- Ward: yes
- McKinnor: yes
- Jeff Gonzalez: yes
- Zbur: yes
- Ortega: yes
- Valencia: yes
- Quirk-Silva: other
Do pass and be re-referred to the Committee on [Appropriations]
2026-04-20 · pass · 6-1
Member-level votes (7)
- Quirk-Silva: yes
- McKinnor: yes
- Michelle Rodriguez: yes
- Sanchez: yes
- Carrillo: yes
- Gipson: yes
- DeMaio: no
Do pass.
2026-05-14 · pass · 15-0
Member-level votes (15)
- Dixon: yes
- Krell: yes
- Sharp-Collins: yes
- Tangipa: yes
- Wicks: yes
- Pacheco: yes
- Caloza: yes
- Ta: yes
- Fong: yes
- Calderon: yes
- Hoover: yes
- Pellerin: yes
- Solache: yes
- Aguiar-Curry: yes
- Mark González: yes
AB 2319 Schultz Assembly Third Reading
2026-05-26 · pass · 73-3
Member-level votes (80)
- Hadwick: yes
- Ward: yes
- Patel: yes
- Hart: yes
- Valencia: yes
- Wicks: yes
- Jeff Gonzalez: yes
- Wilson: yes
- Gabriel: yes
- Stefani: yes
- Wallis: yes
- Ahrens: yes
- Alanis: yes
- Nguyen: yes
- Patterson: yes
- Harabedian: yes
- Connolly: yes
- Ta: yes
- Haney: yes
- Flora: yes
- Ramos: yes
- Ortega: yes
- Chen: yes
- Papan: yes
- Soria: yes
- Arambula: yes
- Johnson: yes
- Zbur: yes
- Solache: yes
- Pacheco: yes
- Ávila Farías: yes
- Garcia: yes
- Mark González: yes
- Caloza: yes
- Krell: yes
- Alvarez: yes
- Lackey: yes
- Aguiar-Curry: yes
- Blanca Rubio: yes
- Berman: yes
- Bauer-Kahan: yes
- Schultz: yes
- Bennett: yes
- Sharp-Collins: yes
- Tangipa: yes
- Bonta: yes
- Davies: yes
- McKinnor: yes
- Gipson: yes
- Ransom: yes
- Sanchez: yes
- Petrie-Norris: yes
- Quirk-Silva: yes
- Calderon: yes
- Rogers: yes
- Lowenthal: yes
- Bains: yes
- Dixon: yes
- Hoover: yes
- Carrillo: yes
- Boerner: yes
- Elhawary: yes
- Castillo: yes
- Fong: yes
- Irwin: yes
- Schiavo: yes
- Kalra: yes
- Addis: yes
- Bryan: yes
- Rivas: yes
- Jackson: yes
- Pellerin: yes
- Michelle Rodriguez: yes
- Ellis: no
- Gallagher: no
- DeMaio: no
- Muratsuchi: other
- Celeste Rodriguez: other
- Lee: other
- Macedo: other
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]
2026-06-24 · pass · 4-0
Member-level votes (5)
- Ashby: yes
- Becker: yes
- McNerney: yes
- Grayson: yes
- Alvarado-Gil: other
Related bills
No related bills recorded for this bill.
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Attribution
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