California 2013-2014 Regular Session Status: In Committee

AB 1780 — Income taxes: credit: motion pictures.

Last action — From committee without further action pursuant to Joint Rule 62(a).

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2013-2014 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit against those taxes for taxable years beginning on or after January 1, 2011, in an amount equal to an applicable percentage of either 20% or 25%, respectively, of the qualified expenditures, as defined, attributable to the production in California of a qualified motion picture, as defined. Existing law imposes specified duties on the California Film Commission related to the administration of the credits, including a requirement to allocate the tax credits until July 1, 2017, and limits the aggregate amount of credits that may be allocated to qualified motion pictures in any fiscal year to $100,000,000 through the 2016–17 fiscal year. This bill would establish new, alternative credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after January 1, 2016, allowing a credit equal to 20% of the qualified expenditures attributable to the production in California of one or more qualified motion pictures, defined to include a feature, television series, music video, commercial, and video game, with a aggregate qualified expenditure amount of at least $500,000. The bill would provide that the credit amount may be increased by an additional 10% if each qualified motion picture, for which qualified expenditures are aggregated for the claim of credit, includes a California promotion, as specified. The bill would further provide that the credit amount may be increased by up to an additional 5% if each qualified motion picture, for which qualified expenditures are aggregated for the claim of credit, incurred or paid the qualified expenditures relating to original photography outside of a major city zone, as defined. The bill would authorize any credit allowed pursuant to these provisions to be sold to an unrelated party subject to specified requirements. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. From committee without further action pursuant to Joint Rule 62(a).

  2. In committee: Set, first hearing. Failed passage.

  3. Re-referred to Coms. on A.,E.,S.,T., & I.M. and REV. & TAX. pursuant to Assembly Rule 96.

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

  5. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  6. Referred to Coms. on REV. & TAX. and A.,E.,S.,T., & I.M.

  7. From printer. May be heard in committee March 21.

  8. Read first time. To print.

Sponsors

  • Donnelly · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Donnelly

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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.

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Frequently asked questions

What does AB 1780 do?
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit against those taxes for taxable years beginning on or after January 1, 2011, in an amount equal to an applicable percentage of either 20% or 25%, respectively, of the qualified expenditures, as defined, attributable to the production in California of a qualified motion picture, as defined. Existing law imposes specified duties on the California Film Commission related to the administration of the credits, including a requirement to allocate the tax credits until July 1, 2017, and limits the aggregate amount of credits that may be allocated to qualified motion pictures in any fiscal year to $100,000,000 through the 2016–17 fiscal year. This bill would establish new, alternative credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after January 1, 2016, allowing a credit equal to 20% of the qualified expenditures attributable to the production in California of one or more qualified motion pictures, defined to include a feature, television series, music video, commercial, and video game, with a aggregate qualified expenditure amount of at least $500,000. The bill would provide that the credit amount may be increased by an additional 10% if each qualified motion picture, for which qualified expenditures are aggregated for the claim of credit, includes a California promotion, as specified. The bill would further provide that the credit amount may be increased by up to an additional 5% if each qualified motion picture, for which qualified expenditures are aggregated for the claim of credit, incurred or paid the qualified expenditures relating to original photography outside of a major city zone, as defined. The bill would authorize any credit allowed pursuant to these provisions to be sold to an unrelated party subject to specified requirements. This bill would take effect immediately as a tax levy.
Who sponsors AB 1780?
AB 1780 is sponsored by Donnelly.
What is the current status of AB 1780?
This bill died with 2013-2014 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 1780?
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