SB-756
Budget & Economy

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

Engrossed
CA
2025-2026 Regular Session
0
0
Track

Key Takeaways

  • Expands film tax credit data collection to track diversity metrics and local workforce impacts in California.
  • Requires film productions to report employee demographics including disability, veteran, and LGBTQ+ status.
  • Mandates annual public reports on diversity trends and economic impacts in the film industry.
  • Creates apprenticeship tracking for underrepresented groups without adding new penalties.

Summary

Senator Smallwood-Cuevas's motion picture tax credit legislation expands data collection requirements for California's film industry while maintaining the existing compliance framework. The California Film Commission would collect new categories of demographic information from production companies receiving tax credits, including disability status, veteran status, and voluntary LGBTQ+ status disclosures from employees. The bill also requires gathering data on apprenticeship programs, local workforce impacts through ZIP code hiring reports, and participation of justice-involved individuals in training programs.

The Commission must develop standardized reporting templates and metrics in consultation with industry stakeholders, payroll companies, and subject matter experts. These protocols aim to reduce incomplete responses and improve data disaggregation while protecting employee privacy. Productions may submit aggregate workforce demographics through certified payroll data or verified third-party reports that align with existing systems. The Commission's evaluation metrics will consider both proportional representation relative to California's population and historical underrepresentation in the entertainment industry.

Under the legislation, the Commission would publish annual compliance reports analyzing diversity trends and economic impacts, with recommendations for improving the tax credit framework. The bill relies on existing enforcement mechanisms within the current tax credit program rather than creating new penalties or compliance requirements. Implementation would begin upon legislative appropriation of program funding.

Key Dates

Next Step
Referred to the Assembly Standing Committee on Appropriations
Next Step
Assembly Committee
Referred to the Assembly Standing Committee on Appropriations
Hearing has not been scheduled yet
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
Joaquin ArambulaD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Buffy WicksD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Lisa CalderonD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Mike FongD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Diane DixonR
Assemblymember
Committee Member
Not Contacted
Not Contacted
0 of 16 row(s) selected.
Page 1 of 4
Select All Legislators
Profile
Joaquin ArambulaD
Assemblymember
Committee Member
Profile
Buffy WicksD
Assemblymember
Committee Member
Profile
Lisa CalderonD
Assemblymember
Committee Member
Profile
Mike FongD
Assemblymember
Committee Member
Profile
Diane DixonR
Assemblymember
Committee Member
Profile
Gregg HartD
Assemblymember
Committee Member
Profile
Blanca PachecoD
Assemblymember
Committee Member
Profile
Gail PellerinD
Assemblymember
Committee Member
Profile
Kate SanchezR
Assemblymember
Committee Member
Profile
Tri TaR
Assemblymember
Committee Member
Profile
Lola Smallwood-CuevasD
Senator
Bill Author
Profile
Jessica CalozaD
Assemblymember
Committee Member
Profile
Mark GonzalezD
Assemblymember
Committee Member
Profile
Heather HadwickR
Assemblymember
Committee Member
Profile
Jose SolacheD
Assemblymember
Committee Member
Profile
Sade ElhawaryD
Assemblymember
Committee Member

Similar Past Legislation

Bill NumberTitleIntroduced DateStatusLink to Bill
AB-1377
Income taxes: credits: motion picture credit.
February 2025
Engrossed
SB-630
Income and corporate taxes: tax credits: motion pictures.
February 2025
Engrossed
AB-1138
Income and corporate taxes: tax credits: motion pictures.
February 2025
Passed
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
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
40% progression
Bill has passed all readings in its first house and is ready to move to the other house (6/4/2025)

Latest Voting History

July 8, 2025
PASS
Assembly Committee
Assembly Arts, Entertainment, Sports, And Tourism Hearing
AyesNoesNVRTotalResult
8019PASS

Key Takeaways

  • Expands film tax credit data collection to track diversity metrics and local workforce impacts in California.
  • Requires film productions to report employee demographics including disability, veteran, and LGBTQ+ status.
  • Mandates annual public reports on diversity trends and economic impacts in the film industry.
  • Creates apprenticeship tracking for underrepresented groups without adding new penalties.

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's motion picture tax credit legislation expands data collection requirements for California's film industry while maintaining the existing compliance framework. The California Film Commission would collect new categories of demographic information from production companies receiving tax credits, including disability status, veteran status, and voluntary LGBTQ+ status disclosures from employees. The bill also requires gathering data on apprenticeship programs, local workforce impacts through ZIP code hiring reports, and participation of justice-involved individuals in training programs.

The Commission must develop standardized reporting templates and metrics in consultation with industry stakeholders, payroll companies, and subject matter experts. These protocols aim to reduce incomplete responses and improve data disaggregation while protecting employee privacy. Productions may submit aggregate workforce demographics through certified payroll data or verified third-party reports that align with existing systems. The Commission's evaluation metrics will consider both proportional representation relative to California's population and historical underrepresentation in the entertainment industry.

Under the legislation, the Commission would publish annual compliance reports analyzing diversity trends and economic impacts, with recommendations for improving the tax credit framework. The bill relies on existing enforcement mechanisms within the current tax credit program rather than creating new penalties or compliance requirements. Implementation would begin upon legislative appropriation of program funding.

40% progression
Bill has passed all readings in its first house and is ready to move to the other house (6/4/2025)

Key Dates

Next Step
Referred to the Assembly Standing Committee on Appropriations
Next Step
Assembly Committee
Referred to the Assembly Standing Committee on Appropriations
Hearing has not been scheduled yet
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

July 8, 2025
PASS
Assembly Committee
Assembly Arts, Entertainment, Sports, And Tourism Hearing
AyesNoesNVRTotalResult
8019PASS

Contacts

Profile
Joaquin ArambulaD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Buffy WicksD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Lisa CalderonD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Mike FongD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Diane DixonR
Assemblymember
Committee Member
Not Contacted
Not Contacted
0 of 16 row(s) selected.
Page 1 of 4
Select All Legislators
Profile
Joaquin ArambulaD
Assemblymember
Committee Member
Profile
Buffy WicksD
Assemblymember
Committee Member
Profile
Lisa CalderonD
Assemblymember
Committee Member
Profile
Mike FongD
Assemblymember
Committee Member
Profile
Diane DixonR
Assemblymember
Committee Member
Profile
Gregg HartD
Assemblymember
Committee Member
Profile
Blanca PachecoD
Assemblymember
Committee Member
Profile
Gail PellerinD
Assemblymember
Committee Member
Profile
Kate SanchezR
Assemblymember
Committee Member
Profile
Tri TaR
Assemblymember
Committee Member
Profile
Lola Smallwood-CuevasD
Senator
Bill Author
Profile
Jessica CalozaD
Assemblymember
Committee Member
Profile
Mark GonzalezD
Assemblymember
Committee Member
Profile
Heather HadwickR
Assemblymember
Committee Member
Profile
Jose SolacheD
Assemblymember
Committee Member
Profile
Sade ElhawaryD
Assemblymember
Committee Member

Similar Past Legislation

Bill NumberTitleIntroduced DateStatusLink to Bill
AB-1377
Income taxes: credits: motion picture credit.
February 2025
Engrossed
SB-630
Income and corporate taxes: tax credits: motion pictures.
February 2025
Engrossed
AB-1138
Income and corporate taxes: tax credits: motion pictures.
February 2025
Passed
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
Showing 10 of 27 items
Page 1 of 3