California 2017-2018 Regular Session Status: Passed Assembly 2 D cosponsors

AB 1734 — Income taxes: credits: motion pictures.

Last action — Referred to Com. on GOV. & F.

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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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 million, 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% 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 million 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 would additionally require an applicant for the credit to include in the application the applicant's written policy against unlawful harassment, as specified. 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 take effect immediately as a tax levy.

Bill Text

Action History

  1. Referred to Com. on GOV. & F.

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

  3. Read third time. Passed. Ordered to the Senate. (Ayes 74. Noes 2. Page 5512.)

  4. Read second time. Ordered to third reading.

  5. Read second time and amended. Ordered returned to second reading.

  6. From committee: Amend, and do pass as amended. (Ayes 15. Noes 1.) (May 25).

  7. Joint Rule 62(a), file notice suspended. (Page 5298.)

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

  9. From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 14). Re-referred to Com. on APPR.

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

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

  12. From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 7. Noes 0.) (April 17). Re-referred to Com. on REV. & TAX.

  13. Coauthors revised.

  14. Re-referred to Com. on A.,E.,S.,T., & I.M.

  15. From committee chair, with author's amendments: Amend, and re-refer to Com. on A.,E.,S.,T., & I.M. Read second time and amended.

  16. Re-referred to Com. on A.,E.,S.,T., & I.M.

  17. From committee chair, with author's amendments: Amend, and re-refer to Com. on A.,E.,S.,T., & I.M. Read second time and amended.

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

  19. From printer. May be heard in committee February 3.

  20. Read first time. To print.

Sponsors

  • Gonzalez Fletcher · Cosponsor
  • Acosta · Cosponsor
  • Bloom · Cosponsor
  • Friedman · Cosponsor
  • Nazarian · Cosponsor
  • Santiago · Cosponsor
  • Waldron · Cosponsor
  • Lisa Calderon · Primary
  • Mia Bonta · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 8 co-sponsors · 113 not signed on · 1 voted No

Sponsors (1)

Co-sponsors (8)

  • Gonzalez Fletcher
  • Acosta
  • Bloom
  • Friedman
  • Nazarian
  • Santiago
  • Waldron
  • Bonta, Mia Democratic

Not signed on (113)

113 members have not signed on to this bill.

Show all 113 →

"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

AB 1734 CALDERON Assembly Third Reading

Passed 74 Yea · 2 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 54102
Democratic 15000
Republican 5100
Total 74202
% of votes cast 95%3%0%3%
How each member voted (78)
Member Party Vote
Acosta — Yea
Bloom — Yea
Brough — Yea
Harper — Nay
Jones-Sawyer — Yea
Kamlager-Dove — Yea
Maienschein — Yea
Mathis — Yea
Rendon — Yea
Ting — Yea
Voepel — Yea
Weber — Yea
Chiu — Yea
Eggman — Not Voting
Cunningham — Yea
Daly — Yea
Frazier — Yea
Friedman — Yea
Gloria — Yea
Holden — Yea
Low — Yea
Bigelow — Yea
Chu — Yea
Chávez — Yea
Melendez — Yea
Mullin — Yea
Obernolte — Yea
Thurmond — Yea
Rubio — Yea
Salas — Yea
Burke — Yea
Fong — Yea
Gray — Yea
Gonzalez Fletcher — Yea
Kiley — Yea
Levine — Yea
Mayes — Yea
Baker — Yea
McCarty — Yea
Chau — Yea
Cooley — Yea
Cooper — Yea
Medina — Yea
Nazarian — Yea
O'Donnell — Yea
Quirk — Yea
Rodriguez — Yea
Santiago — Yea
Steinorth — Yea
Waldron — Yea
Wood — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Not Voting
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
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 →

Do pass as amended.

Passed 15 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 12001
Democratic 3000
Republican 0100
Total 15101
% of votes cast 88%6%0%6%
How each member voted (17)
Member Party Vote
Bigelow — Yea
Brough — Not Voting
Eggman — Yea
Quirk — Yea
Gonzalez Fletcher — Yea
Fong — Yea
Friedman — Yea
Chau — Yea
Bloom — Yea
Nazarian — Yea
Obernolte — Yea
Eduardo Garcia — Yea
Wendy Carrillo — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Gallagher, James Republican Nay

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 1734 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 million, 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% 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 million 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 would additionally require an applicant for the credit to include in the application the applicant's written policy against unlawful harassment, as specified. 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 take effect immediately as a tax levy.
Who sponsors AB 1734?
AB 1734 is sponsored by Gonzalez Fletcher, Acosta, Bloom, Friedman, Nazarian, Santiago, Waldron, Calderon, Lisa (Democratic), and Bonta, Mia (Democratic).
What is the current status of AB 1734?
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 1734?
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