Bill Commons

CA AB 2403

Status unknown

Income tax: credits: commercial production.

California · 2025-2026 Regular Session · lower

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Quick answers

Did CA AB 2403 pass?

The current status of CA AB 2403 is not known from the official record. Latest recorded action (2026-08-13): In committee: Held under submission.

What is CA AB 2403 about?

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including numerous motion picture credits. This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would allow a credit against the taxes imposed by those laws to a qualified taxpayer that produces qualified commercials, as defined, in the state in an amount equal to 20% or 30% of the qualified production costs in excess of $500,000 that are attributable to the production of a qualified commercial, as specified. The bill would exclude any commercial that is created entirely by generative artificial intelligence, as specified, or that utilizes generative artificial intelligence or autonomous vehicles in a manner that replaces the job functions customarily performed by a human worker in the production. The bill would require the qualified commercial to adhere to specified labor standards. The bill would require the California Film Commission to establish an application process and allocate the credits on or after July 1 each year, in accordance with certain requirements. The bill would limit the aggregate amount of credits that may be allocated for a fiscal year under these provisions to $15,000,000. The bill would require specified certifications under penalty of perjury. By expanding the scope of a crime, this bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. 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. This bill would take effect immediately as a tax levy.

Who sponsors CA AB 2403?

Elhawary is the primary sponsor of CA AB 2403, joined by 5 cosponsors.

Description

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including numerous motion picture credits. This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would allow a credit against the taxes imposed by those laws to a qualified taxpayer that produces qualified commercials, as defined, in the state in an amount equal to 20% or 30% of the qualified production costs in excess of $500,000 that are attributable to the production of a qualified commercial, as specified. The bill would exclude any commercial that is created entirely by generative artificial intelligence, as specified, or that utilizes generative artificial intelligence or autonomous vehicles in a manner that replaces the job functions customarily performed by a human worker in the production. The bill would require the qualified commercial to adhere to specified labor standards. The bill would require the California Film Commission to establish an application process and allocate the credits on or after July 1 each year, in accordance with certain requirements. The bill would limit the aggregate amount of credits that may be allocated for a fiscal year under these provisions to $15,000,000. The bill would require specified certifications under penalty of perjury. By expanding the scope of a crime, this bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. 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. This bill would take effect immediately as a tax levy.

Introduced
2026-03-19
Latest action
2026-08-13 — In committee: Held under submission.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Elhawaryauthor
  • Schiavocoauthor
  • Garciacoauthor
  • Harabediancoauthor
  • Mark Gonzálezcoauthor
  • Quirk-Silvacoauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-08-13

    In committee: Held under submission.

  2. 2026-08-03

    In committee: Referred to APPR. suspense file.

  3. 2026-07-02

    Read second time and amended. Re-referred to Com. on APPR.

    amendment-passage,reading-1,reading-2,referral-committee

  4. 2026-07-01

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 30).

    amendment-introduction,amendment-passage,committee-passage,referral-committee

  5. 2026-06-24

    From committee: Do pass and re-refer to Com. on PUB. S. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on PUB. S.

    committee-passage,committee-passage-favorable,referral-committee

  6. 2026-06-10

    Referred to Coms. on REV. & TAX. and PUB. S.

    referral-committee

  7. 2026-05-27

    In Senate. Read first time. To Com. on RLS. for assignment.

    reading-1,referral-committee

  8. 2026-05-26

    Read third time. Passed. Ordered to the Senate. (Ayes 70. Noes 3.)

    passage,reading-1,reading-3

  9. 2026-05-26

    Read third time. Passed. Ordered to the Senate. (Ayes 70. Noes 3. Page 5321.)

    passage,reading-1,reading-3

  10. 2026-05-18

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  11. 2026-05-14

    From committee: Do pass. (Ayes 14. Noes 0.) (May 14).

    committee-passage,committee-passage-favorable

  12. 2026-05-14

    Coauthors revised.

  13. 2026-05-06

    In committee: Set, first hearing. Referred to APPR. suspense file.

    referral-committee

  14. 2026-04-28

    Coauthors revised.

  15. 2026-04-28

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (April 27). Re-referred to Com. on APPR.

    committee-passage,committee-passage-favorable,referral-committee

  16. 2026-04-20

    In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

    referral-committee

  17. 2026-04-14

    Re-referred to Com. on REV. & TAX.

    referral-committee

  18. 2026-04-13

    In committee: Hearing postponed by committee.

  19. 2026-04-13

    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,committee-passage,reading-1,reading-2,referral-committee

  20. 2026-03-23

    Re-referred to Com. on REV. & TAX.

    referral-committee

  21. 2026-03-19

    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,committee-passage,reading-1,reading-2,referral-committee

  22. 2026-03-19

    Referred to Com. on REV. & TAX.

    referral-committee

  23. 2026-02-21

    From printer. May be heard in committee March 23.

  24. 2026-02-20

    Read first time. To print.

    reading-1

Versions

  • 02/20/26 - Introduced — 2026-02-20Compare
  • 03/19/26 - Amended Assembly — 2026-03-19Compare
  • 04/13/26 - Amended Assembly — 2026-04-13Compare
  • 07/02/26 - Amended Senate — 2026-07-02Compare
  • AB2403Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass and be re-referred to the Committee on [Appropriations]

    2026-04-27 · pass · 6-1

    Member-level votes (7)
    • Carrillo: yes
    • Gipson: yes
    • Quirk-Silva: yes
    • Sanchez: yes
    • McKinnor: yes
    • Michelle Rodriguez: yes
    • DeMaio: no

  • Do pass.

    2026-05-14 · pass · 14-0

    Member-level votes (15)
    • Krell: yes
    • Sharp-Collins: yes
    • Tangipa: yes
    • Wicks: yes
    • Pacheco: yes
    • Caloza: yes
    • Ta: yes
    • Hoover: yes
    • Fong: yes
    • Calderon: yes
    • Pellerin: yes
    • Solache: yes
    • Aguiar-Curry: yes
    • Mark González: yes
    • Dixon: other

  • AB 2403 Elhawary Assembly Third Reading

    2026-05-26 · pass · 70-3

    Member-level votes (80)
    • Ward: yes
    • Patel: yes
    • Hart: yes
    • Valencia: yes
    • Ellis: yes
    • Jeff Gonzalez: yes
    • Wicks: yes
    • Wilson: 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
    • 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
    • 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
    • Gallagher: no
    • Hadwick: no
    • DeMaio: no
    • Lackey: other
    • Dixon: other
    • Macedo: other
    • Celeste Rodriguez: other
    • Gabriel: other
    • Muratsuchi: other
    • Lee: other

  • Do pass, but first be re-referred to the Committee on [Public Safety]

    2026-06-24 · pass · 4-0

    Member-level votes (5)
    • Ashby: yes
    • Becker: yes
    • McNerney: yes
    • Grayson: yes
    • Alvarado-Gil: other

  • Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]

    2026-06-30 · pass · 5-0

    Member-level votes (6)
    • Arreguín: yes
    • Wiener: yes
    • Pérez: yes
    • Caballero: yes
    • Cortese: yes
    • Seyarto: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB2403

Attribution

Data from openstates_api_sync, retrieved 2026-10-17T14:53:17.848420Z

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