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.
Lola Smallwood-CuevasD Senator | Bill Author | Not Contacted |
| Bill Number | Title | Introduced Date | Status | Link to Bill |
|---|---|---|---|---|
AB-1377 | Income taxes: credits: motion picture credit. | February 2025 | Engrossed | |
AB-1138 | Income and corporate taxes: tax credits: motion pictures. | February 2025 | Passed | |
SB-630 | Income and corporate taxes: tax credits: motion pictures. | February 2025 | Enrolled | |
SB-132 | Income taxes: tax credits: motion pictures: occupational safety: California Film Commission. | January 2023 | Passed | |
Income taxes: credits: motion pictures. | February 2021 | Failed | ||
Personal income tax and corporation tax: Equitable Opportunities Film Credit. | February 2021 | Failed | ||
Income taxes: tax credits: motion picture credit: extension: diversity workplan. | February 2021 | Failed | ||
Taxes: credits: qualified motion pictures: certified studio construction projects: reports. | January 2021 | Passed | ||
Income taxes: credits: motion pictures. | February 2018 | Failed | ||
Taxes: credits: motion pictures: Legislative Analyst’s Office report. | January 2018 | Failed |
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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.
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 37 | 0 | 3 | 40 | PASS |
Lola Smallwood-CuevasD Senator | Bill Author | Not Contacted |
| Bill Number | Title | Introduced Date | Status | Link to Bill |
|---|---|---|---|---|
AB-1377 | Income taxes: credits: motion picture credit. | February 2025 | Engrossed | |
AB-1138 | Income and corporate taxes: tax credits: motion pictures. | February 2025 | Passed | |
SB-630 | Income and corporate taxes: tax credits: motion pictures. | February 2025 | Enrolled | |
SB-132 | Income taxes: tax credits: motion pictures: occupational safety: California Film Commission. | January 2023 | Passed | |
Income taxes: credits: motion pictures. | February 2021 | Failed | ||
Personal income tax and corporation tax: Equitable Opportunities Film Credit. | February 2021 | Failed | ||
Income taxes: tax credits: motion picture credit: extension: diversity workplan. | February 2021 | Failed | ||
Taxes: credits: qualified motion pictures: certified studio construction projects: reports. | January 2021 | Passed | ||
Income taxes: credits: motion pictures. | February 2018 | Failed | ||
Taxes: credits: motion pictures: Legislative Analyst’s Office report. | January 2018 | Failed |