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SB 951 California Senate · 2017-2018 Regular Session

Taxes: credits: motion pictures: Legislative Analyst's Office report.

Summary
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including motion picture credits for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020, subject to a computation and ranking of applicants based on a jobs ratio. Existing law, in lieu of the above-described credits, allows application of the credit amount against qualified state sales and use taxes, as provided. Existing law requires the Legislative Analyst's Office to prepare reports related to the effectiveness and administration of the qualified motion picture credit under the Sales and Use Tax Law, the Personal Income Tax Law, and the Corporation Tax Law on or before January 1, 2019. This bill would instead provide that the Legislative Analyst's Office prepare the report on or before January 1, 2023.
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2018
Committee Review
Aug 2018
Senate Passage
May 2018
Assembly Passage
Governor
Introduced Jan 30, 2018 Last action Aug 27, 2018
Floor votes · Senate May 31, 2018

How they voted

29–0
Passed · 2 other
Total votes 31
May 31, 2018
D Democratic21
21 Yea
100% Yea
R Republican10
8 Yea 2
80% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
25
Key actions
9
Committee
8
Amendments
2
Aug 15, 2018
Lower · Passed
From committee: Do pass. (Ayes 17. Noes 0.) (August 15).
lower
Aug 8, 2018
Lower · Passed
Read second time and amended. Re-referred to Com. on APPR.
lower
Aug 7, 2018
Lower · Passed
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (August 6).
lower
Jun 26, 2018
Lower · Passed
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 7. Noes 0.) (June 26). Re-referred to Com. on REV. & TAX.
lower
Jun 11, 2018
Lower · Passed
June 19 hearing postponed by committee.
lower
Jun 7, 2018
Committee
Referred to Coms. on A.,E.,S.,T., & I.M. and REV. & TAX.
lower
May 31, 2018
Senate · Passed
Senate Vote: pass (29-0-2)
senate
May 25, 2018
Upper · Passed
From committee: Do pass as amended. (Ayes 6. Noes 0. Page 4300.) (May 25).
upper
Apr 25, 2018
Upper · Passed
Read second time and amended. Re-referred to Com. on APPR.
upper
Apr 24, 2018
Upper · Passed
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 1. Page 4721.) (April 18).
upper
Feb 8, 2018
Committee
Referred to Com. on GOV. & F.
upper
Jan 30, 2018
Introduced
Introduced. Read first time. To Com. on RLS. for assignment. To print.
upper
0 primary · 8 co-sponsors

Sponsors

No sponsor information available.