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

Senator Smallwood-Cuevas's motion picture tax credit legislation directs the California Film Commission to expand its data collection requirements while maintaining the existing credit framework. The measure requires production companies receiving tax credits to report additional workforce demographics, including disability and veteran status, along with voluntary LGBTQ+ identification and ZIP code-based hiring information.

The Commission must develop standardized reporting templates in consultation with industry stakeholders and payroll providers to capture this expanded demographic data, apprenticeship utilization, and local workforce impacts. The templates will incorporate certified payroll data and third-party verification systems while protecting individual privacy. The Commission's metrics development process must account for both California population proportions and historical industry representation patterns.

The legislation maintains current enforcement mechanisms without adding new penalties or allowing credit reductions for non-compliance. Upon receiving legislative funding, the Commission will begin publishing annual reports summarizing the collected data and analyzing diversity and economic trends within the state's film industry. These reports, which will be available on the Commission's website, must include recommendations for potential improvements to the tax credit framework.