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    © 2025 Veeto.
    SB-132
    Budget & Economy

    Taxation.

    Passed
    CA
    ∙
    2025-2026 Regular Session
    0
    0
    Track
    Track

    Key Takeaways

    • Increases the film and television production tax credit from $330 million to $750 million annually starting in 2025.
    • Excludes up to $20,000 in military retirement pay and survivor benefits from state income tax through 2030.
    • Exempts wildfire settlement payments and Chiquita Canyon landfill compensation from state income tax calculations.
    • Requires out-of-state firearm retailers to collect California excise tax on sales to state residents.

    Summary

    The California Senate Committee on Budget and Fiscal Review has introduced comprehensive tax legislation that transforms several key areas of state tax policy, from vehicle sales reporting to film industry incentives. The measure makes significant changes to tax administration, credit programs, and revenue collection mechanisms while providing targeted relief for specific taxpayer groups.

    The legislation overhauls vehicle sales tax reporting by allowing applications filed with the Department of Motor Vehicles to serve as tax returns, while exempting high-volume dealers in good standing from certain payment requirements. For dealers selling over 1,000 vehicles annually, this creates a streamlined compliance pathway that reduces administrative burden while maintaining oversight.

    In a major expansion of California's film and television tax credit program, the bill increases available credits from $330 million to $750 million annually and introduces refundability provisions. Productions can now receive cash refunds for unused credits over a five-year period, enhancing the program's value for attracting and retaining entertainment industry projects. The legislation also strengthens diversity reporting requirements and establishes a Career Pathways Training program funded by production fees.

    The measure provides targeted tax relief by excluding up to $20,000 in military retirement pay and survivor benefit payments from state income tax through 2030. It also excludes wildfire settlement payments and compensation related to the Chiquita Canyon landfill event from gross income calculations, while ensuring these payments don't affect eligibility for means-tested benefit programs.

    For historic property rehabilitation, the bill modifies credit allocation procedures to prioritize affordable housing projects when annual set-asides go unused. It also clarifies local tax authority in Sonoma County and revises the Marketplace Facilitator Act to encompass additional electronic waste recycling fees.

    The legislation renames and expands California's firearm excise tax framework to explicitly cover out-of-state retailers conducting business in California. It increases the cap on tax administration costs from 15% to 20% of collected amounts, providing additional resources for implementation while maintaining fiscal oversight.

    These changes take effect immediately as part of the state's budget implementation process, with various provisions phasing in through 2025. The measure includes standard protections regarding severability and state mandate reimbursement requirements.

    Key Dates

    Next Step
    Senate Floor
    Next Step
    Senate Committee
    Senate Floor
    Hearing has not been scheduled yet
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Unfinished Business SB132 B. & F.R. (Wiener) Concurrence
    Vote on Assembly Floor
    Assembly Floor
    Vote on Assembly Floor
    SB 132 B. & F. R. Senate Third Reading By GABRIEL
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Senate 3rd Reading SB132 B. & F.R. (Wiener)
    Introduced
    Senate Floor
    Introduced
    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    Contacts

    Profile
    Anna CaballeroD
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    Profile
    Roger NielloR
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    Profile
    Tony StricklandR
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    Profile
    Shannon GroveR
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    Profile
    Brian JonesR
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    0 of 40 row(s) selected.
    Page 1 of 8
    Select All Legislators
    Profile
    Anna CaballeroD
    Senator
    Floor Vote
    Profile
    Roger NielloR
    Senator
    Floor Vote
    Profile
    Tony StricklandR
    Senator
    Floor Vote
    Profile
    Shannon GroveR
    Senator
    Floor Vote
    Profile
    Brian JonesR
    Senator
    Floor Vote
    Profile
    Benjamin AllenD
    Senator
    Floor Vote
    Profile
    Mike McGuireD
    Senator
    Floor Vote
    Profile
    Steven ChoiR
    Senator
    Floor Vote
    Profile
    Eloise ReyesD
    Senator
    Floor Vote
    Profile
    Scott WienerD
    Senator
    Floor Vote
    Profile
    Henry SternD
    Senator
    Floor Vote
    Profile
    Tim GraysonD
    Senator
    Floor Vote
    Profile
    Monique LimonD
    Senator
    Floor Vote
    Profile
    Sabrina CervantesD
    Senator
    Floor Vote
    Profile
    Bob ArchuletaD
    Senator
    Floor Vote
    Profile
    Maria DurazoD
    Senator
    Floor Vote
    Profile
    Melissa HurtadoD
    Senator
    Floor Vote
    Profile
    Tom UmbergD
    Senator
    Floor Vote
    Profile
    Susan RubioD
    Senator
    Floor Vote
    Profile
    Lena GonzalezD
    Senator
    Floor Vote
    Profile
    Megan DahleR
    Senator
    Floor Vote
    Profile
    Kelly SeyartoR
    Senator
    Floor Vote
    Profile
    Josh BeckerD
    Senator
    Floor Vote
    Profile
    Dave CorteseD
    Senator
    Floor Vote
    Profile
    John LairdD
    Senator
    Floor Vote
    Profile
    Rosilicie Ochoa BoghR
    Senator
    Floor Vote
    Profile
    Akilah Weber PiersonD
    Senator
    Floor Vote
    Profile
    Marie Alvarado-GilR
    Senator
    Floor Vote
    Profile
    Angelique AshbyD
    Senator
    Floor Vote
    Profile
    Catherine BlakespearD
    Senator
    Floor Vote
    Profile
    Caroline MenjivarD
    Senator
    Floor Vote
    Profile
    Steve PadillaD
    Senator
    Floor Vote
    Profile
    Lola Smallwood-CuevasD
    Senator
    Floor Vote
    Profile
    Aisha WahabD
    Senator
    Floor Vote
    Profile
    Jesse ArreguinD
    Senator
    Floor Vote
    Profile
    Christopher CabaldonD
    Senator
    Floor Vote
    Profile
    Jerry McNerneyD
    Senator
    Floor Vote
    Profile
    Sasha Renee PerezD
    Senator
    Floor Vote
    Profile
    Laura RichardsonD
    Senator
    Floor Vote
    Profile
    Suzette ValladaresR
    Senator
    Floor Vote

    Get Involved

    Act Now!

    Email the authors or create an email template to send to all relevant legislators.

    90% progression
    Bill has passed the legislature and has been sent to the Governor for approval (6/27/2025)

    Latest Voting History

    View History
    June 27, 2025
    PASS
    Assembly Floor
    Vote on Assembly Floor
    AyesNoesNVRTotalResult
    6811079PASS

    Key Takeaways

    • Increases the film and television production tax credit from $330 million to $750 million annually starting in 2025.
    • Excludes up to $20,000 in military retirement pay and survivor benefits from state income tax through 2030.
    • Exempts wildfire settlement payments and Chiquita Canyon landfill compensation from state income tax calculations.
    • Requires out-of-state firearm retailers to collect California excise tax on sales to state residents.

    Get Involved

    Act Now!

    Email the authors or create an email template to send to all relevant legislators.

    Summary

    The California Senate Committee on Budget and Fiscal Review has introduced comprehensive tax legislation that transforms several key areas of state tax policy, from vehicle sales reporting to film industry incentives. The measure makes significant changes to tax administration, credit programs, and revenue collection mechanisms while providing targeted relief for specific taxpayer groups.

    The legislation overhauls vehicle sales tax reporting by allowing applications filed with the Department of Motor Vehicles to serve as tax returns, while exempting high-volume dealers in good standing from certain payment requirements. For dealers selling over 1,000 vehicles annually, this creates a streamlined compliance pathway that reduces administrative burden while maintaining oversight.

    In a major expansion of California's film and television tax credit program, the bill increases available credits from $330 million to $750 million annually and introduces refundability provisions. Productions can now receive cash refunds for unused credits over a five-year period, enhancing the program's value for attracting and retaining entertainment industry projects. The legislation also strengthens diversity reporting requirements and establishes a Career Pathways Training program funded by production fees.

    The measure provides targeted tax relief by excluding up to $20,000 in military retirement pay and survivor benefit payments from state income tax through 2030. It also excludes wildfire settlement payments and compensation related to the Chiquita Canyon landfill event from gross income calculations, while ensuring these payments don't affect eligibility for means-tested benefit programs.

    For historic property rehabilitation, the bill modifies credit allocation procedures to prioritize affordable housing projects when annual set-asides go unused. It also clarifies local tax authority in Sonoma County and revises the Marketplace Facilitator Act to encompass additional electronic waste recycling fees.

    The legislation renames and expands California's firearm excise tax framework to explicitly cover out-of-state retailers conducting business in California. It increases the cap on tax administration costs from 15% to 20% of collected amounts, providing additional resources for implementation while maintaining fiscal oversight.

    These changes take effect immediately as part of the state's budget implementation process, with various provisions phasing in through 2025. The measure includes standard protections regarding severability and state mandate reimbursement requirements.

    90% progression
    Bill has passed the legislature and has been sent to the Governor for approval (6/27/2025)

    Key Dates

    Next Step
    Senate Floor
    Next Step
    Senate Committee
    Senate Floor
    Hearing has not been scheduled yet
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Unfinished Business SB132 B. & F.R. (Wiener) Concurrence
    Vote on Assembly Floor
    Assembly Floor
    Vote on Assembly Floor
    SB 132 B. & F. R. Senate Third Reading By GABRIEL
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Senate 3rd Reading SB132 B. & F.R. (Wiener)
    Introduced
    Senate Floor
    Introduced
    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    Latest Voting History

    View History
    June 27, 2025
    PASS
    Assembly Floor
    Vote on Assembly Floor
    AyesNoesNVRTotalResult
    6811079PASS

    Contacts

    Profile
    Anna CaballeroD
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    Profile
    Roger NielloR
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    Profile
    Tony StricklandR
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    Profile
    Shannon GroveR
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    Profile
    Brian JonesR
    Senator
    Floor Vote
    Not Contacted
    Not Contacted
    0 of 40 row(s) selected.
    Page 1 of 8
    Select All Legislators
    Profile
    Anna CaballeroD
    Senator
    Floor Vote
    Profile
    Roger NielloR
    Senator
    Floor Vote
    Profile
    Tony StricklandR
    Senator
    Floor Vote
    Profile
    Shannon GroveR
    Senator
    Floor Vote
    Profile
    Brian JonesR
    Senator
    Floor Vote
    Profile
    Benjamin AllenD
    Senator
    Floor Vote
    Profile
    Mike McGuireD
    Senator
    Floor Vote
    Profile
    Steven ChoiR
    Senator
    Floor Vote
    Profile
    Eloise ReyesD
    Senator
    Floor Vote
    Profile
    Scott WienerD
    Senator
    Floor Vote
    Profile
    Henry SternD
    Senator
    Floor Vote
    Profile
    Tim GraysonD
    Senator
    Floor Vote
    Profile
    Monique LimonD
    Senator
    Floor Vote
    Profile
    Sabrina CervantesD
    Senator
    Floor Vote
    Profile
    Bob ArchuletaD
    Senator
    Floor Vote
    Profile
    Maria DurazoD
    Senator
    Floor Vote
    Profile
    Melissa HurtadoD
    Senator
    Floor Vote
    Profile
    Tom UmbergD
    Senator
    Floor Vote
    Profile
    Susan RubioD
    Senator
    Floor Vote
    Profile
    Lena GonzalezD
    Senator
    Floor Vote
    Profile
    Megan DahleR
    Senator
    Floor Vote
    Profile
    Kelly SeyartoR
    Senator
    Floor Vote
    Profile
    Josh BeckerD
    Senator
    Floor Vote
    Profile
    Dave CorteseD
    Senator
    Floor Vote
    Profile
    John LairdD
    Senator
    Floor Vote
    Profile
    Rosilicie Ochoa BoghR
    Senator
    Floor Vote
    Profile
    Akilah Weber PiersonD
    Senator
    Floor Vote
    Profile
    Marie Alvarado-GilR
    Senator
    Floor Vote
    Profile
    Angelique AshbyD
    Senator
    Floor Vote
    Profile
    Catherine BlakespearD
    Senator
    Floor Vote
    Profile
    Caroline MenjivarD
    Senator
    Floor Vote
    Profile
    Steve PadillaD
    Senator
    Floor Vote
    Profile
    Lola Smallwood-CuevasD
    Senator
    Floor Vote
    Profile
    Aisha WahabD
    Senator
    Floor Vote
    Profile
    Jesse ArreguinD
    Senator
    Floor Vote
    Profile
    Christopher CabaldonD
    Senator
    Floor Vote
    Profile
    Jerry McNerneyD
    Senator
    Floor Vote
    Profile
    Sasha Renee PerezD
    Senator
    Floor Vote
    Profile
    Laura RichardsonD
    Senator
    Floor Vote
    Profile
    Suzette ValladaresR
    Senator
    Floor Vote