SB-756
Budget & Economy

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

Enrolled
CA
2025-2026 Regular Session
0
0
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
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
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

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

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
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
Showing 10 of 27 items
Page 1 of 3