SB 186 — Income taxes: film tax credits.
Last action — Enrolled and presented to the Governor at 4 p.m.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed Assembly
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5To Executive
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6Enacted
This bill has been sent to the executive. Introduced January 23, 2025. It awaits signature.
Next likely step: the executive signs it into law or issues a veto.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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To Executive
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Cleared a recorded vote
Passed 1 recorded vote so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
In plain language
The bill extends film tax credit provisions and increases refund amounts for filmmakers in California.
This bill expands the carry forward period for certain film tax credits from 9 to 15 years and raises the refundable amount under one of the credits. Additionally, it exempts sold credits from business credit limits starting in 2027.
What this means for you
- Workers: For those working in the film industry, increased tax credits could lead to more job opportunities as production companies expand their projects.
- Small Business: If you are a film-maker or involved in film production, this bill enhances your ability to utilize tax credits more effectively.
Summary
Income taxes: film tax credits.
Bill Text
What changed in the latest version
1 added · 1 removedPlain-language change summary
The bill SB 186 has had some wording adjusted, with new language added while some previous text was removed. These changes could clarify the bill's intent or improve how it operates. Understanding these updates is important because they can affect what the bill aims to accomplish and how it will be implemented.
20250SB__018697ENR20250SB__018696CHP 9796 INTRODUCED 2025-01-23 AMENDED_ASSEMBLY 2026-08-28 PASSED_ASSEMBLY 2026-08-31 PASSED_SENATE 2026-08-31 ENROLLED 2026-09-09 CHAPTERED 2026-09-19 APPROVED 2026-09-19 FILED 2026-09-19 2025 0 SB 186 ENRCHP 2026 CHP 0 344 Introduced by Committee on Budget and Fiscal Review LEAD_AUTHOR SENATE Committee on Budget and Fiscal Review An act to amend Sections 17039.4, 17039.6, 17053.95, 17053.98, 17053.98.1, 23036.4, 23036.6, 23695, 23698, and 23698.1 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.
View plain text versions (5)
- Chaptered 09/19/26 - Chaptered html September 19, 2026
- Enrolled 09/09/26 - Enrolled html September 09, 2026
- Amended 08/28/26 - Amended Assembly Current pdf August 28, 2026
- Introduced 01/23/25 - Introduced pdf January 23, 2025
- SB186 View text html
Action History
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Enrolled and presented to the Governor at 4 p.m.
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Assembly amendments concurred in. (Ayes 32. Noes 7.) Ordered to engrossing and enrolling.
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Unanimous consent granted to take up without reference to file.
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In Senate. Concurrence in Assembly amendments pending.
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Read third time. Passed. Ordered to the Senate.
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Ordered to third reading.
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Withdrawn from committee pursuant to Asssembly Rule 96.
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.
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Referred to Com. on BUDGET.
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In Assembly. Read first time. Held at Desk.
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Read third time. Passed. (Ayes 28. Noes 10. Page 459.) Ordered to the Assembly.
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Read second time. Ordered to third reading.
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Ordered to second reading.
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Withdrawn from committee. (Ayes 27. Noes 10. Page 384.)
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Referred to Com. on B. & F. R.
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From printer. May be acted upon on or after February 23.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Committee on Budget and Fiscal Review · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on · 10 voted No
Sponsors (1)
- Committee on Budget and Fiscal Review
Co-sponsors (0)
None.
Not signed on (121)
121 members have not signed on to this bill.
Show all 121 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 28 | 0 | 0 | 2 |
| Republican | 0 | 10 | 0 | 0 |
| Total | 28 | 10 | 0 | 2 |
| % of votes cast | 70% | 25% | 0% | 5% |
How each member voted (40)
Subjects
Frequently asked questions
- What does SB 186 do?
- Income taxes: film tax credits.
- Who sponsors SB 186?
- SB 186 is sponsored by Committee on Budget and Fiscal Review.
- What is the current status of SB 186?
- This bill has been sent to the executive. Introduced January 23, 2025. It awaits signature.
- Where can I track SB 186?
- Track SB 186 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 28 days ago · updated continuously
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