California 2017-2018 Regular Session Status: Enacted

SB 871 — Income taxes: credits: motion pictures.

Last action — Chaptered by Secretary of State. Chapter 54, Statutes of 2018.

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill has been enacted into law. Introduced January 10, 2018. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 3 recorded votes 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.

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. Chaptered by Secretary of State. Chapter 54, Statutes of 2018.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 4 p.m.

  4. Assembly amendments concurred in. (Ayes 34. Noes 0. Page 4732.) Ordered to engrossing and enrolling.

  5. Unanimous consent granted to take up without reference to file.

  6. In Senate. Concurrence in Assembly amendments pending.

  7. Read third time. Passed. (Ayes 79. Noes 1. Page 5851.) Ordered to the Senate.

  8. Ordered to third reading.

  9. Withdrawn from committee.

  10. Assembly Rule 96 suspended. (Ayes 55. Noes 24. Page 5802.)

  11. From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.

  12. Referred to Com. on BUDGET.

  13. In Assembly. Read first time. Held at Desk.

  14. Read third time. Passed. (Ayes 24. Noes 11. Page 4929.) Ordered to the Assembly.

  15. Read second time. Ordered to third reading.

  16. Ordered to second reading.

  17. Withdrawn from committee. (Ayes 25. Noes 11. Page 4865.)

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

  19. From printer. May be acted upon on or after February 10.

  20. 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 · 4 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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

W/O REF. TO FILE SB871 B. & F.R. (Mitchell) Concurrence

Passed 34 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 30003
Democratic 4001
Total 34004
% of votes cast 89%0%0%11%
How each member voted (38)
Member Party Vote
Anderson — Yea
Bates — Yea
Beall — Yea
Moorlach — Not Voting
Nielsen — Yea
Pan — Yea
Skinner — Yea
Wieckowski — Yea
Cannella — Yea
Fuller — Not Voting
Galgiani — Yea
Glazer — Yea
Dodd — Yea
Hernandez — Yea
Mitchell — Yea
Hertzberg — Yea
Allen — Yea
Hill — Yea
Hueso — Yea
Portantino — Yea
Atkins — Yea
Bradford — Yea
Lara — Yea
Leyva — Yea
Monning — Yea
Roth — Yea
Vidak — Yea
Wilk — Yea
De León — Yea
Morrell — Yea
Beth Gaines — Yea
Bill Berryhill — Not Voting
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Not Voting
Stern, Henry I. Democratic Yea
Wiener, Scott D. Democratic Yea

Official roll call →

SB 871 B. & F. R. Senate Third Reading

Passed 79 Yea · 1 Nay
Party YeaNayPresentNot Voting
Unaffiliated 58000
Democratic 16000
Republican 5100
Total 79100
% of votes cast 99%1%0%0%
How each member voted (80)
Member Party Vote
Holden — Yea
Mullin — Yea
Obernolte — Yea
Rendon — Yea
Santiago — Yea
Voepel — Yea
Waldron — Yea
Burke — Yea
Chau — Yea
Chu — Yea
Cooley — Yea
Frazier — Yea
Gonzalez Fletcher — Yea
Fong — Yea
Salas — Yea
Jones-Sawyer — Yea
Kamlager-Dove — Yea
Kiley — Yea
Levine — Yea
Low — Yea
Gray — Yea
Mathis — Yea
Mayes — Yea
McCarty — Yea
Acosta — Yea
Bloom — Yea
Brough — Yea
Medina — Yea
Melendez — Yea
Nazarian — Yea
Quirk — Yea
Rodriguez — Yea
Thurmond — Yea
Ting — Yea
Weber — Yea
Wood — Yea
Rubio — Yea
Rivas — Yea
Harper — Yea
Maienschein — Yea
O'Donnell — Yea
Steinorth — Yea
Chiu — Yea
Chávez — Yea
Cooper — Yea
Baker — Yea
Bigelow — Yea
Eggman — Yea
Cunningham — Yea
Daly — Yea
Friedman — Yea
Gloria — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Mark Stone — Yea
Travis Allen — Yea
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
Gabriel, Jesse 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 Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Nay
Lackey, Tom Republican Yea

Official roll call →

3rd Reading SB871 B. & F.R.

Passed 24 Yea · 11 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 201004
Democratic 4100
Total 241104
% of votes cast 62%28%0%10%
How each member voted (39)
Member Party Vote
Anderson — Nay
Bates — Nay
Beall — Yea
Leyva — Yea
Moorlach — Nay
Newman — Yea
Pan — Yea
Vidak — Nay
Portantino — Yea
Cannella — Not Voting
Allen — Yea
Mitchell — Yea
Atkins — Yea
Galgiani — Yea
Dodd — Yea
De León — Not Voting
Hernandez — Yea
Hertzberg — Yea
Hill — Yea
Hueso — Not Voting
Bradford — Yea
Lara — Yea
Monning — Yea
Morrell — Nay
Nielsen — Nay
Roth — Yea
Skinner — Yea
Wieckowski — Yea
Wilk — Nay
Fuller — Nay
Glazer — Yea
Beth Gaines — Nay
Bill Berryhill — Not Voting
Mark Stone — Nay
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Nay
Stern, Henry I. Democratic Yea
Wiener, Scott D. Democratic Yea

Official roll call →

Subjects

taxation civil-rights labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 871 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 SB 871?
SB 871 is sponsored by Committee on Budget and Fiscal Review.
What is the current status of SB 871?
This bill has been enacted into law. Introduced January 10, 2018. Enacted.
Where can I track SB 871?
Track SB 871 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 871

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 871

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →