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. This bill would allow and extend the allocation of those credits through and including the 2024–25 fiscal year. The bill would require the commission to allocate those credits before July 1, 2025, as specified. This bill would take effect immediately as a tax levy.
Sponsored bills
This measure would declare the support of the Legislature for the expansion of sensory-friendly movie screenings and similar programs for people with autism, and would encourage families to attend a sensory-friendly movie screening during April 2018, which is National Autism Awareness Month.
This measure would, among other things, designate the year 2018 as "State of California Year of Commemoration of the Anniversary of the Armenian Genocide of 1915–1923," would designate April 24, 2018, as "State of California Day of Commemoration of the 103rd Anniversary of the Armenian Genocide of 1915–1923," and would call upon the President of the United States and the United States Congress to formally and consistently reaffirm the historical truth that the atrocities committed against the Armenian people constituted genocide.
This measure would proclaim April 16, 2018, as California Holocaust Memorial Day and would urge all Californians to observe this day of remembrance for the victims of the Holocaust in an appropriate manner.
This measure would urge the Congress of the United States to implement revised dam safety and inspection requirements, with specified components, for all federally operated and regulated dams and reservoirs for the purpose of ensuring public safety.
This measure would recognize September 20, 2018, and every year on that date thereafter, as California Surfing Day to celebrate the California surfing lifestyle, would commend all those who honor the history, culture, and future of surfing, as well as the sport of surfing and the protection of our beach and ocean environments, would express support for future surfers and encourage potential surfing Olympians to work diligently, and would encourage all Californians to enjoy California Surfing Day.
Existing law establishes the California Community Colleges, the California State University, and the University of California as the 3 segments of public postsecondary education in this state. Existing law authorizes the governing board of a community college district to require community college students within the district to pay a fee for health supervision and services, including the operation of a student health center or centers. This bill, commencing July 1, 2019, would require a campus of the California Community Colleges or the California State University that issues student identification cards to, and would request a campus of the University of California or an independent institution of higher education that issues student identification cards to, include on the back of the student identification cards the telephone numbers for the National Suicide Prevention Lifeline and Crisis Text Line, or a local suicide prevention lifeline and crisis text line that the campus deems appropriate, and the campus police or security telephone number or, if the campus does not have a campus police or security telephone number, the local nonemergency telephone number, as provided.