California bills · 2025-2026 Regular Session
California SB 756
California Film Commission: motion picture tax credits: tracking and compliance program.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Vetoed
Sponsors
- Smallwood-Cuevas (Democratic)
Summary
Official abstract published by the California legislature· summary
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including numerous motion picture credits. Most recently, existing law, for taxable years beginning on or after January 1, 2025, allows a motion picture credit (motion picture credit 4.0) to be allocated by the California Film Commission on or after July 1, 2025, and before July 1, 2030, in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state. Existing law establishes the California Film Commission to administer the motion picture credits, to provide services necessary to increase filming in the state, and to implement specified programs related to the motion picture industry, including a program to promote media production in the state.
This bill, upon appropriation by the Legislature, would require the California Film Commission to integrate additional data collection requirements, as specified, into the existing motion picture tax credit framework. The bill would require the commission, in consultation with industry stakeholders, payroll companies, and subject matter experts, to adopt definitions, reporting templates, and metrics for the additional data collection, and to develop protocols to reduce nonresponse rates. The bill would require the commission to address noncompliance with the data collection requirements through existing enforcement conditions and procedures of the motion picture tax credits, as provided. The bill would additionally require the commission to publish an annual compliance report summarizing the collected data, trends in diversity and economic impact, and recommendations for program improvements.
Text versions
- 09/18/25 - Enrolled· Sep 18, 2025
- 09/02/25 - Amended Assembly· Sep 2, 2025
- 05/23/25 - Amended Senate· May 23, 2025
- 04/21/25 - Amended Senate· Apr 21, 2025
- 03/26/25 - Amended Senate· Mar 26, 2025
- 02/21/25 - Introduced· Feb 21, 2025
- SB756
Roll-call votes
State vote data last updated Oct 16, 2026, 4:04 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Sep 13, 2025 House | SB 756 Smallwood-Cuevas Senate Third Reading By McKinnor | pass | Set your home in California to see |
| Sep 13, 2025 Senate | Unfinished Business SB756 Smallwood-Cuevas Concurrence | pass | Set your home in California to see |
| Aug 29, 2025 House | Do pass as amended. | pass | Set your home in California to see |
| Jul 8, 2025 House | Do pass and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| Jun 4, 2025 Senate | 3rd Reading SB756 Smallwood-Cuevas | pass | Set your home in California to see |
| May 23, 2025 Senate | Do pass as amended | pass | Set your home in California to see |
| May 12, 2025 Senate | Placed on suspense file | pass | Set your home in California to see |
| Apr 28, 2025 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Mar 2, 2026 · Senate
Veto sustained. - Mar 2, 2026 · Senate
Stricken from file. - Oct 13, 2025 · Senate
In Senate. Consideration of Governor's veto pending. - Oct 13, 2025 · Senate
Vetoed by the Governor. - Sep 23, 2025 · Legislature
Enrolled and presented to the Governor at 2 p.m. - Sep 13, 2025 · Senate
Assembly amendments concurred in. (Ayes 37. Noes 0. Page 3037.) Ordered to engrossing and enrolling. - Sep 13, 2025 · Senate
In Senate. Concurrence in Assembly amendments pending. - Sep 12, 2025 · House
Read third time. Passed. (Ayes 78. Noes 1. Page 3417.) Ordered to the Senate. - Sep 3, 2025 · House
Read second time. Ordered to third reading. - Sep 2, 2025 · House
Read second time and amended. Ordered to second reading. - Aug 29, 2025 · House
From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 29). - Aug 20, 2025 · House
August 20 set for first hearing. Placed on APPR. suspense file. - Jul 8, 2025 · House
From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 8). Re-referred to Com. on APPR. - Jun 16, 2025 · House
Referred to Com. on A.,E.,S., & T. - Jun 5, 2025 · House
In Assembly. Read first time. Held at Desk. - Jun 4, 2025 · Senate
Read third time. Passed. (Ayes 38. Noes 0. Page 1518.) Ordered to the Assembly. - May 27, 2025 · Senate
Read second time. Ordered to third reading. - May 23, 2025 · Senate
Read second time and amended. Ordered to second reading. - May 23, 2025 · Senate
From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1212.) (May 23). - May 16, 2025 · Senate
Set for hearing May 23. - May 12, 2025 · Senate
May 12 hearing: Placed on APPR. suspense file. - May 2, 2025 · Senate
Set for hearing May 12. - Apr 28, 2025 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0. Page 917.) (April 28). Re-referred to Com. on APPR. - Apr 21, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on B. P. & E.D. - Apr 3, 2025 · Senate
Set for hearing April 28. - Apr 2, 2025 · Senate
Re-referred to Com. on B. P. & E.D. - Mar 27, 2025 · Senate
Re-referred to Com. on RLS. - Mar 27, 2025 · Senate
Withdrawn from committee. - Mar 26, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Mar 12, 2025 · Senate
Referred to Com. on REV. & TAX. - Feb 24, 2025 · Senate
Read first time. - Feb 24, 2025 · Senate
From printer. May be acted upon on or after March 24. - Feb 21, 2025 · Senate
Introduced. To Com. on RLS. for assignment. To print.