California 2017-2018 Regular Session Status: Passed Assembly

AB 1837 — Income taxes: credits: motion pictures.

Last action — Ordered to inactive file at the request of Senator Mitchell.

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

This bill died with 2017-2018 Regular Session. It reached “Passed Assembly” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 motion picture credits for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020, subject to a computation and ranking of applicants based on a jobs ratio. Existing law allows the credit for the taxable year in which the commission issues a credit certificate for the qualified motion picture for the applicable percentage of all qualified expenditures, as defined, paid or incurred by the qualified taxpayer in all taxable years for that qualified motion picture. Existing law limits the aggregate amount of these credits allocated in each fiscal year to $330,000,000 through and including the 2019–20 fiscal year, except as provided. Existing law requires an applicant for the credit to file an application that contains certain information. This bill would establish similar credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after January 1, 2020, to be allocated by the California Film Commission on or after July 1, 2020, and before July 1, 2025, except as provided. This bill would allow a credit in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state, with additional credit amounts allowed, including for amounts equal to specified qualified expenditures and qualified wages relating to original photography outside the Los Angeles zone, as specified. This bill would limit the aggregate amount of these new credits to be allocated in each fiscal year to $330,000,000 plus additional specified amounts. The bill, subject to a computation and ranking of applicants based on the jobs ratio, as defined, would require the California Film Commission to allocate credit amounts subject to specified categories of qualified motion pictures in 2 or more allocation periods per fiscal year beginning on or after July 1, 2020, and issue credit certificates. The bill, among other things, would additionally require an applicant for the credit to include in the application the applicant's written policy against unlawful harassment and a summary of the applicant's voluntary programs to increase the representation of minorities and women in certain job classifications, as specified. The bill would require the California Film Commission to annually post on its Internet Web site and make available for public release specified aggregated diversity information collected from an applicant. Existing law, for taxable years beginning on or after January 1, 2016, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, also allows application of the credit amount against qualified state sales and use taxes, as provided. This bill, for taxable years beginning on or after January 1, 2020, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, would allow application of the credit amount against qualified state sales and use taxes, as provided. This bill would appropriate moneys from the General Fund to the California Film Commission for work with regard to the above-described credits. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. The bill would state that its provisions are severable. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Bill Text

Action History

  1. Ordered to inactive file at the request of Senator Mitchell.

  2. Read second time. Ordered to third reading.

  3. From committee: Do pass. (Ayes 16. Noes 0.) (June 18).

  4. In committee: Hearing postponed by committee.

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

  6. Joint Rule 62(a) suspended. (Ayes 25. Noes 11. Page 4554.)

  7. Referred to Com. on B. & F.R.

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

  9. Read third time. Passed. Ordered to the Senate. (Ayes 50. Noes 22. Page 5112.)

  10. Read second time. Ordered to third reading.

  11. Ordered to second reading.

  12. Withdrawn from committee.

  13. Assembly Rule 96 suspended. (Ayes 46. Noes 18. Page 5026.)

  14. Referred to Com. on BUDGET.

  15. From printer. May be heard in committee February 10.

  16. Read first time. To print.

Sponsors

  • Committee on Budget · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 7 voted No

Sponsors (1)

  • Committee on Budget

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.

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Votes

Do pass

Passed 16 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 13001
Democratic 3000
Total 16001
% of votes cast 94%0%0%6%
How each member voted (17)
Member Party Vote
Anderson — Yea
Pan — Yea
Wieckowski — Yea
Glazer — Yea
Beall — Yea
Mitchell — Yea
Monning — Yea
Roth — Yea
Skinner — Yea
Wilk — Yea
Portantino — Yea
Moorlach — Not Voting
Nielsen — Yea
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea

Official roll call →

AB 1837 BUDGET Assembly Third Reading By TING

Passed 50 Yea · 22 Nay · 6 Other
Party YeaNayPresentNot Voting
Unaffiliated 351606
Democratic 15000
Republican 0600
Total 502206
% of votes cast 64%28%0%8%
How each member voted (78)
Member Party Vote
Acosta — Nay
Bigelow — Nay
Bloom — Yea
Brough — Nay
Kamlager-Dove — Yea
Levine — Yea
Mathis — Nay
Mullin — Yea
O'Donnell — Yea
Quirk — Yea
Steinorth — Not Voting
Voepel — Nay
Cooley — Not Voting
Cooper — Yea
Eggman — Yea
Cunningham — Nay
Daly — Yea
Friedman — Not Voting
Gloria — Yea
Frazier — Yea
Rubio — Yea
Harper — Nay
Salas — Yea
Holden — Yea
Gray — Yea
Burke — Yea
Gonzalez Fletcher — Yea
Jones-Sawyer — Yea
Kiley — Nay
Fong — Nay
Chau — Yea
Low — Yea
Maienschein — Nay
Mayes — Nay
Baker — Nay
Chiu — Yea
Chu — Yea
Chávez — Nay
McCarty — Yea
Medina — Yea
Melendez — Nay
Nazarian — Yea
Obernolte — Not Voting
Rendon — Yea
Rodriguez — Yea
Santiago — Yea
Thurmond — Yea
Ting — Yea
Waldron — Nay
Weber — Yea
Wood — Yea
Cristina Garcia — Not Voting
Eduardo Garcia — Yea
Jim Patterson — Nay
Mark Stone — Yea
Travis Allen — Not Voting
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Berman, Marc Democratic Yea
Bonta, Mia Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Limón, Monique Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Chen, Phillip Republican Nay
Choi, Steven S. Republican Nay
Dahle, Megan Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Lackey, Tom Republican Nay

Official roll call →

Subjects

taxation civil-rights labor
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Frequently asked questions

What does AB 1837 do?
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including motion picture credits for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020, subject to a computation and ranking of applicants based on a jobs ratio. Existing law allows the credit for the taxable year in which the commission issues a credit certificate for the qualified motion picture for the applicable percentage of all qualified expenditures, as defined, paid or incurred by the qualified taxpayer in all taxable years for that qualified motion picture. Existing law limits the aggregate amount of these credits allocated in each fiscal year to $330,000,000 through and including the 2019–20 fiscal year, except as provided. Existing law requires an applicant for the credit to file an application that contains certain information. This bill would establish similar credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after January 1, 2020, to be allocated by the California Film Commission on or after July 1, 2020, and before July 1, 2025, except as provided. This bill would allow a credit in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state, with additional credit amounts allowed, including for amounts equal to specified qualified expenditures and qualified wages relating to original photography outside the Los Angeles zone, as specified. This bill would limit the aggregate amount of these new credits to be allocated in each fiscal year to $330,000,000 plus additional specified amounts. The bill, subject to a computation and ranking of applicants based on the jobs ratio, as defined, would require the California Film Commission to allocate credit amounts subject to specified categories of qualified motion pictures in 2 or more allocation periods per fiscal year beginning on or after July 1, 2020, and issue credit certificates. The bill, among other things, would additionally require an applicant for the credit to include in the application the applicant's written policy against unlawful harassment and a summary of the applicant's voluntary programs to increase the representation of minorities and women in certain job classifications, as specified. The bill would require the California Film Commission to annually post on its Internet Web site and make available for public release specified aggregated diversity information collected from an applicant. Existing law, for taxable years beginning on or after January 1, 2016, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, also allows application of the credit amount against qualified state sales and use taxes, as provided. This bill, for taxable years beginning on or after January 1, 2020, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, would allow application of the credit amount against qualified state sales and use taxes, as provided. This bill would appropriate moneys from the General Fund to the California Film Commission for work with regard to the above-described credits. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. The bill would state that its provisions are severable. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Who sponsors AB 1837?
AB 1837 is sponsored by Committee on Budget.
What is the current status of AB 1837?
This bill died with 2017-2018 Regular Session. It reached “Passed Assembly” 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 1837?
Track AB 1837 free on One Click Politics — get push/email alerts when it moves.

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