The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit against those taxes for taxable years beginning on or after January 1, 2011, in an amount equal to an applicable percentage of either 20% or 25%, respectively, of the qualified expenditures, as defined, attributable to the production of a qualified motion picture in California, or, where the qualified motion picture is a television series that relocated to California or is an independent film, as provided. Existing law imposes specified duties on the California Film Commission related to the administration of the credits, including a requirement to allocate the tax credits until July 1, 2017, and limits the aggregate amount of credits that may be allocated to qualified motion pictures in any fiscal year to $100,000,000 through the 2016–17 fiscal year. Existing law, for taxable years beginning on or after January 1, 2011, 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 a credit against qualified state sales and use taxes, as provided. Existing law provides for a tentative minimum tax and further provides that, except for specified credits, no other credit shall reduce the tax imposed below the tentative minimum tax. 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, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020. This bill would, as compared to the existing tax credits, extend the scope of the credits for a qualified motion picture to the applicable percentage of qualified expenditures up to $100,000,000, would extend the credit to qualified expenditures for television pilot episodes, and would determine an applicable percentage of 25% or 20% for qualified expenditures, with an additional credit amount available, as specified. This bill would limit the aggregate amount of these new credits to be allocated in each fiscal year to up to $330 million, and would, subject to a computation and ranking of applicants based on the jobs ratio, as defined, require the California Film Commission to allocate credit amounts subject to specified categories of qualified motion pictures. This bill would, 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, allow a credit against qualified state sales and use taxes, as provided. This bill would also require 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. This bill would, for taxable years, beginning on or after January 1, 2016, additionally allow the credit under the Corporation Tax Law for qualified expenditures for the production of qualified motion pictures to reduce the tentative minimum tax. This bill would also make findings and declarations related to the entertainment industry, and would urge the United States Department of Commerce and the International Trade Commission to investigate and impose sanctions on specified motion picture productions and elements of production to combat unfair and illegal competition. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. The bill would state that its provisions are severable. This bill would incorporate additional changes in Section 23036 of the Revenue and Taxation Code, proposed by AB 2754, to be operative only if AB 2754 and this bill are both chaptered and become effective on or before January 1, 2015, and this bill is chaptered last. This bill would take effect immediately as a tax levy.
Sponsored bills
Existing law requires the adopted course of study for grades 7 to 12, inclusive, to offer courses in specified areas of study, including social sciences. Existing law requires the instruction in social studies to provide instruction in, among other things, human rights issues, with particular attention to the study of the inhumanity of genocide, slavery, and the Holocaust. This bill would enact the Armenian Genocide Education Act, and would provide that the instruction in human rights issues may also include particular attention to the study of the inhumanity of the Armenian Genocide. Existing law requires the State Department of Education to incorporate materials relating to civil rights, human rights violations, genocide, slavery, and the Holocaust into publications that provide examples of curriculum resources, consistent with the subject frameworks on history and social science and other requirements. Under existing law, the Legislature encourages the incorporation of survivor, rescuer, liberator, and witness testimony into the teaching of human rights, genocide, and the Holocaust. Existing law establishes the Instructional Quality Commission and requires the commission to, among other things, recommend curriculum frameworks to the State Board of Education. This bill would encourage the department to incorporate materials relating to the Armenian, Cambodian, Darfur, and Rwandan genocides into publications that provide examples of curriculum resources, consistent with the subject frameworks on history and social science. The bill would require the commission to consider including the Armenian, Cambodian, Darfur, and Rwandan genocides in the recommended history-social science curriculum framework when the history-social science curriculum framework is revised as required by law. The bill would also specify that the Legislature encourages the incorporation of survivor, rescuer, liberator, and witness oral testimony, as defined, into the teaching of human rights, the Holocaust, and genocide, including the Armenian, Cambodian, Darfur, and Rwandan genocides. This bill would incorporate additional changes in Section 51226.3 of the Education Code, proposed by SB 1380, to be operative only if SB 1380 and this bill are chaptered and become effective on or before January 1, 2015, and this bill is chaptered last.
Existing law authorizes the Department of Motor Vehicles (DMV) to issue specialty license plates, including environmental license plates and specified special environmental design license plates. Under existing law, a state agency is authorized to apply to the DMV to sponsor a specialized license plate program, and the DMV is required to issue those license plates if the agency meets certain requirements. The DMV is required to charge specified fees for certain services related to the issuance of those plates. Existing law establishes the Breast Cancer Control Account in the Breast Cancer Fund, and requires that funds in that account, upon appropriation by the Legislature, be allocated for the provision of early breast cancer detection services for uninsured and underinsured women. This bill would require the State Department of Health Care Services to apply to sponsor a breast cancer awareness license plate program, and would require the DMV to issue the license plates if the State Department of Health Care Services meets certain requirements. The bill would authorize the State Department of Health Care Services to accept and use donated artwork from California artists for the license plate. The bill would require the revenue generated from the license plates, as specified, to be deposited in the Breast Cancer Control Account in the Breast Cancer Fund. This bill would declare that it is to take effect immediately as an urgency statute.
This measure would urge the National Football League (NFL) to join with the Legislature and numerous organizations in calling for a name change for the Washington, D.C. NFL team, and calls upon the owners of NFL teams based in California to urge the owner of the Washington, D.C. NFL team and the NFL Commissioner to change the team mascot.
This measure would urge President Obama to take executive action to suspend any further deportations of legalization-eligible individuals with no serious criminal history.
This measure would recognize the month of October 2014 as Filipino American History Month and the 427th anniversary of the first presence of Filipinos in the continental United States.
This measure would proclaim October 23 to October 31, 2014, as Red Ribbon Week, and would encourage all Californians to help build drug-free communities and participate in drug prevention activities.
This measure would request that the President of the United States encourage, and that the Secretary of the United States Department of Health and Human Services adopt, policies that repeal the current donor suitability policies of the federal Food and Drug Administration regarding the donation of blood by men who have had sex with another man.
This measure would declare September 2014 as Charcot-Marie-Tooth Disease Awareness Month.
This measure would urge the Department of Defense, Congress, and the President to create a more efficient process of upgrading the status of those who were "dishonorably" or other than honorably discharged from the Armed Forces of the United States, and to provide benefits, including applicable spousal benefits, to those veterans discharged solely on the basis of their sexual orientation.