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    SB-756
    Budget & Economy

    California Film Commission: motion picture tax credits: tracking and compliance program.

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

    Key Takeaways

    • Requires integration of enhanced data collection into the motion picture tax credit framework.
    • Adds demographic data such as disability, veteran, and LGBTQ+ status, plus ZIP Code hires and apprenticeships.
    • Adopts definitions and templates, reduces nonresponse, and allows aggregate payroll data.
    • Enforcement relies on existing tax credit rules with no new penalties and upon appropriation.

    Summary

    Senator Smallwood-Cuevas advances a measure to add a data-tracking requirement to the state’s motion picture tax-credit program, integrating new demographic, local-hiring, and apprenticeship metrics into the California Film Commission’s oversight of film credits and related assessments. The core change is to situate these additional data needs within the existing credit framework, rather than creating a separate compliance regime or program. The proposal conditions operative effect on a legislative appropriation and ties the new data work to ongoing diversity and economic assessments already part of the program.

    Key provisions require the Commission to integrate the added data collection with definitions, reporting templates, and narrowly tailored metrics developed in consultation with industry stakeholders and payroll providers. Specific data elements include disability status, veteran status, and LGBTQ+ status where provided voluntarily; aggregate ZIP Code hiring data to gauge local workforce impacts; and reports on apprenticeship and trainee utilization to show participation by underrepresented groups. The measure directs the Commission to develop protocols that reduce nonresponse and improve the disaggregation of broad categories, and to strive for reporting that can be aligned with certified payroll data or verified third‑party payroll reports where feasible while protecting employee privacy. It also calls for standard templates that reflect both proportional representation relative to the general population and the industry’s historic underrepresentation.

    Enforcement remains within the scope of the existing motion picture tax-credit provisions, with no new monetary penalties or independent enforcement mechanisms created by the bill. The section explicitly states that noncompliance would be addressed through current enforcement conditions and procedures tied to the tax credits, not through a separate regime. An annual compliance report, publicly posted on the Commission’s website, would summarize collected data, track trends in diversity and economic impact, and offer recommendations for program improvements in the credit framework.

    Implementation and fiscal context are contingent on appropriation, shaping when and how the data requirements become active. The Commission must conduct ongoing consultation to finalize definitions, templates, and metrics, and to establish data-handling practices that emphasize privacy and compatibility with payroll reporting. Administrative activities would include developing data collection protocols, coordinating with payroll entities, and producing the annual report as part of the program’s evaluative cycle. Taken together, the measure seeks to enhance transparency about workforce composition and local economic effects within the existing film-credit ecosystem while preserving current enforcement and budgetary structures.

    Key Dates

    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Unfinished Business SB756 Smallwood-Cuevas Concurrence
    Vote on Assembly Floor
    Assembly Floor
    Vote on Assembly Floor
    SB 756 Smallwood-Cuevas Senate Third Reading By McKinnor
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Unfinished Business SB756 Smallwood-Cuevas Concurrence
    Assembly Appropriations Hearing
    Assembly Committee
    Assembly Appropriations Hearing
    Do pass as amended
    Assembly Arts, Entertainment, Sports, And Tourism Hearing
    Assembly Committee
    Assembly Arts, Entertainment, Sports, And Tourism Hearing
    Do pass and be re-referred to the Committee on [Appropriations]
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Senate 3rd Reading SB756 Smallwood-Cuevas
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Do pass as amended
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Placed on suspense file
    Senate Business, Professions and Economic Development Hearing
    Senate Committee
    Senate Business, Professions and Economic Development Hearing
    Do pass, but first be re-referred to the Committee on [Appropriations]
    Introduced
    Senate Floor
    Introduced
    Introduced. To Com. on RLS. for assignment. To print.

    Contacts

    Profile
    Lola Smallwood-CuevasD
    Senator
    Bill Author
    Not Contacted
    Not Contacted
    0 of 1 row(s) selected.
    Page 1 of 1
    Select All Legislators
    Profile
    Lola Smallwood-CuevasD
    Senator
    Bill Author

    Similar Past Legislation

    Bill NumberTitleIntroduced DateStatusLink to Bill
    AB-1377
    Income taxes: credits: motion picture credit.
    February 2025
    Engrossed
    View Bill
    AB-1138
    Income and corporate taxes: tax credits: motion pictures.
    February 2025
    Passed
    View Bill
    SB-630
    Income and corporate taxes: tax credits: motion pictures.
    February 2025
    Enrolled
    View Bill
    SB-132
    Income taxes: tax credits: motion pictures: occupational safety: California Film Commission.
    January 2023
    Passed
    View Bill
    Income taxes: credits: motion pictures.
    February 2021
    Failed
    View Bill
    Personal income tax and corporation tax: Equitable Opportunities Film Credit.
    February 2021
    Failed
    View Bill
    Income taxes: tax credits: motion picture credit: extension: diversity workplan.
    February 2021
    Failed
    View Bill
    Taxes: credits: qualified motion pictures: certified studio construction projects: reports.
    January 2021
    Passed
    View Bill
    Income taxes: credits: motion pictures.
    February 2018
    Failed
    View Bill
    Taxes: credits: motion pictures: Legislative Analyst’s Office report.
    January 2018
    Failed
    View Bill
    Showing 10 of 27 items
    Page 1 of 3

    Get Involved

    Act Now!

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

    Introduced By

    Lola Smallwood-Cuevas
    Lola Smallwood-CuevasD
    California State Senator
    70% progression
    Bill has passed both houses in identical form and is being prepared for the Governor (9/13/2025)

    Latest Voting History

    View History
    September 13, 2025
    PASS
    Senate Floor
    Vote on Senate Floor
    AyesNoesNVRTotalResult
    370340PASS

    Key Takeaways

    • Requires integration of enhanced data collection into the motion picture tax credit framework.
    • Adds demographic data such as disability, veteran, and LGBTQ+ status, plus ZIP Code hires and apprenticeships.
    • Adopts definitions and templates, reduces nonresponse, and allows aggregate payroll data.
    • Enforcement relies on existing tax credit rules with no new penalties and upon appropriation.

    Get Involved

    Act Now!

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

    Introduced By

    Lola Smallwood-Cuevas
    Lola Smallwood-CuevasD
    California State Senator

    Summary

    Senator Smallwood-Cuevas advances a measure to add a data-tracking requirement to the state’s motion picture tax-credit program, integrating new demographic, local-hiring, and apprenticeship metrics into the California Film Commission’s oversight of film credits and related assessments. The core change is to situate these additional data needs within the existing credit framework, rather than creating a separate compliance regime or program. The proposal conditions operative effect on a legislative appropriation and ties the new data work to ongoing diversity and economic assessments already part of the program.

    Key provisions require the Commission to integrate the added data collection with definitions, reporting templates, and narrowly tailored metrics developed in consultation with industry stakeholders and payroll providers. Specific data elements include disability status, veteran status, and LGBTQ+ status where provided voluntarily; aggregate ZIP Code hiring data to gauge local workforce impacts; and reports on apprenticeship and trainee utilization to show participation by underrepresented groups. The measure directs the Commission to develop protocols that reduce nonresponse and improve the disaggregation of broad categories, and to strive for reporting that can be aligned with certified payroll data or verified third‑party payroll reports where feasible while protecting employee privacy. It also calls for standard templates that reflect both proportional representation relative to the general population and the industry’s historic underrepresentation.

    Enforcement remains within the scope of the existing motion picture tax-credit provisions, with no new monetary penalties or independent enforcement mechanisms created by the bill. The section explicitly states that noncompliance would be addressed through current enforcement conditions and procedures tied to the tax credits, not through a separate regime. An annual compliance report, publicly posted on the Commission’s website, would summarize collected data, track trends in diversity and economic impact, and offer recommendations for program improvements in the credit framework.

    Implementation and fiscal context are contingent on appropriation, shaping when and how the data requirements become active. The Commission must conduct ongoing consultation to finalize definitions, templates, and metrics, and to establish data-handling practices that emphasize privacy and compatibility with payroll reporting. Administrative activities would include developing data collection protocols, coordinating with payroll entities, and producing the annual report as part of the program’s evaluative cycle. Taken together, the measure seeks to enhance transparency about workforce composition and local economic effects within the existing film-credit ecosystem while preserving current enforcement and budgetary structures.

    70% progression
    Bill has passed both houses in identical form and is being prepared for the Governor (9/13/2025)

    Key Dates

    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Unfinished Business SB756 Smallwood-Cuevas Concurrence
    Vote on Assembly Floor
    Assembly Floor
    Vote on Assembly Floor
    SB 756 Smallwood-Cuevas Senate Third Reading By McKinnor
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Unfinished Business SB756 Smallwood-Cuevas Concurrence
    Assembly Appropriations Hearing
    Assembly Committee
    Assembly Appropriations Hearing
    Do pass as amended
    Assembly Arts, Entertainment, Sports, And Tourism Hearing
    Assembly Committee
    Assembly Arts, Entertainment, Sports, And Tourism Hearing
    Do pass and be re-referred to the Committee on [Appropriations]
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Senate 3rd Reading SB756 Smallwood-Cuevas
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Do pass as amended
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Placed on suspense file
    Senate Business, Professions and Economic Development Hearing
    Senate Committee
    Senate Business, Professions and Economic Development Hearing
    Do pass, but first be re-referred to the Committee on [Appropriations]
    Introduced
    Senate Floor
    Introduced
    Introduced. To Com. on RLS. for assignment. To print.

    Latest Voting History

    View History
    September 13, 2025
    PASS
    Senate Floor
    Vote on Senate Floor
    AyesNoesNVRTotalResult
    370340PASS

    Contacts

    Profile
    Lola Smallwood-CuevasD
    Senator
    Bill Author
    Not Contacted
    Not Contacted
    0 of 1 row(s) selected.
    Page 1 of 1
    Select All Legislators
    Profile
    Lola Smallwood-CuevasD
    Senator
    Bill Author

    Similar Past Legislation

    Bill NumberTitleIntroduced DateStatusLink to Bill
    AB-1377
    Income taxes: credits: motion picture credit.
    February 2025
    Engrossed
    View Bill
    AB-1138
    Income and corporate taxes: tax credits: motion pictures.
    February 2025
    Passed
    View Bill
    SB-630
    Income and corporate taxes: tax credits: motion pictures.
    February 2025
    Enrolled
    View Bill
    SB-132
    Income taxes: tax credits: motion pictures: occupational safety: California Film Commission.
    January 2023
    Passed
    View Bill
    Income taxes: credits: motion pictures.
    February 2021
    Failed
    View Bill
    Personal income tax and corporation tax: Equitable Opportunities Film Credit.
    February 2021
    Failed
    View Bill
    Income taxes: tax credits: motion picture credit: extension: diversity workplan.
    February 2021
    Failed
    View Bill
    Taxes: credits: qualified motion pictures: certified studio construction projects: reports.
    January 2021
    Passed
    View Bill
    Income taxes: credits: motion pictures.
    February 2018
    Failed
    View Bill
    Taxes: credits: motion pictures: Legislative Analyst’s Office report.
    January 2018
    Failed
    View Bill
    Showing 10 of 27 items
    Page 1 of 3