Asm. Rob Bonta

This measure would proclaim the week of May 6 to 12, 2018, inclusive, as California Wildfire Awareness Week, and May 7, 2018, as California Master Mutual Aid Awareness Day. The measure would commemorate the contributions of first responders to a series of natural disasters in 2017 and recognize the contributions that California's mutual aid disaster response system made in reducing the loss of life and property from these disasters.

This measure would acknowledge the Muslim holy month of Ramadan and express the Legislature's respect to Muslims across California and throughout the world on this occasion.

This measure would recognize May 10, 2018, as the 30th Annual State Scientist Day, as a tribute to the dedication and professionalism of the state scientists who work on behalf of all the residents of California.

This measure would recognize May 2018 as Asian and Pacific Islander American Heritage Month.

This measure would designate May 22, 2018, as Trauma-Informed Awareness Day in California, in conjunction with National Trauma-Informed Awareness Day, to highlight the impact of trauma and the importance of prevention and community resilience through trauma-informed care.

This measure would proclaim the month of May 2018, and each May thereafter, as California Zinfandel Month.

This measure would declare the month of May 2018 as Foster Care Month.

This measure would proclaim the month of May 2018 as Hepatitis Awareness Month and May 19, 2018, as Hepatitis Testing Day.

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 allows the credit for the taxable year in which the commission issues a credit certificate for the qualified motion picture for the applicable percentage of all qualified expenditures, as defined, paid or incurred by the qualified taxpayer in all taxable years for that qualified motion picture. Existing law limits the aggregate amount of these credits allocated in each fiscal year to $330 million, through and including the 2019–20 fiscal year, except as provided. Existing law requires an applicant for the credit to file an application that contains certain information. This bill would establish similar credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after January 1, 2020, to be allocated by the California Film Commission on or after July 1, 2020, and before July 1, 2025, except as provided. This bill would allow a credit in an amount equal to 20% or 25% for the production of a qualified motion picture in this state, with additional credit amounts allowed, including for amounts equal to specified qualified expenditures and qualified wages relating to original photography outside the Los Angeles zone, as specified. This bill would limit the aggregate amount of these new credits to be allocated in each fiscal year to $330 million plus additional specified amounts. The bill, subject to a computation and ranking of applicants based on the jobs ratio, as defined, would require the California Film Commission to allocate credit amounts subject to specified categories of qualified motion pictures in 2 or more allocation periods per fiscal year beginning on or after July 1, 2020, and issue credit certificates. The bill would additionally require an applicant for the credit to include in the application the applicant's written policy against unlawful harassment, as specified. Existing law, for taxable years beginning on or after January 1, 2016, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, also allows application of the credit amount against qualified state sales and use taxes, as provided. This bill, for taxable years beginning on or after January 1, 2020, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, would allow application of the credit amount against qualified state sales and use taxes, as provided. This bill would take effect immediately as a tax levy.