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California · 2025–26 Regular Session · Senate Bill

SB 756: California Film Commission: motion picture tax credits: tracking and compliance program.

Vetoed Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted
  6. Vetoed

Last official action: ·Record last updated:

Plain-language summary

SB 756 is a senate bill introduced in the California Senate on February 21, 2025. According to its official title, it concerns: California Film Commission: motion picture tax credits: tracking and compliance program. Primary sponsor: Lola Smallwood-Cuevas (D). Most recent recorded action (March 2, 2026): Veto sustained.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including numerous motion picture credits. Most recently, existing law, for taxable years beginning on or after January 1, 2025, allows a motion picture credit (motion picture credit 4.0) to be allocated by the California Film Commission on or after July 1, 2025, and before July 1, 2030, in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state. Existing law establishes the California Film Commission to administer the motion picture credits, to provide services necessary to increase filming in the state, and to implement specified programs related to the motion picture industry, including a program to promote media production in the state.

This bill, upon appropriation by the Legislature, would require the California Film Commission to integrate additional data collection requirements, as specified, into the existing motion picture tax credit framework. The bill would require the commission, in consultation with industry stakeholders, payroll companies, and subject matter experts, to adopt definitions, reporting templates, and metrics for the additional data collection, and to develop protocols to reduce nonresponse rates. The bill would require the commission to address noncompliance with the data collection requirements through existing enforcement conditions and procedures of the motion picture tax credits, as provided. The bill would additionally require the commission to publish an annual compliance report summarizing the collected data, trends in diversity and economic impact, and recommendations for program improvements.

Sponsors

Sponsors by party (alphabetical): Democratic 1

NameRolePartyChamberDistrict
Lola Smallwood-CuevasPrimary sponsorDemocraticSenate28

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Veto sustained.
  2. Stricken from file.
  3. In Senate. Consideration of Governor's veto pending.
  4. Vetoed by the Governor.
  5. Enrolled and presented to the Governor at 2 p.m.
  6. Assembly amendments concurred in. (Ayes 37. Noes 0. Page 3037.) Ordered to engrossing and enrolling.
  7. In Senate. Concurrence in Assembly amendments pending.
  8. Read third time. Passed. (Ayes 78. Noes 1. Page 3417.) Ordered to the Senate.
  9. Read second time. Ordered to third reading.
  10. Read second time and amended. Ordered to second reading.
  11. From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 29).
  12. August 20 set for first hearing. Placed on APPR. suspense file.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page