AB 2319CALIFORNIASession 20252026

California AB 2319 creates new tax credit for film and television post-production expenses

Original title: Personal Income Tax Law: Corporation Tax Law: credits: qualified motion picture: post-production.

August 30, 2026

Tax Credits Film Industry California Budget Post-Production Labor Standards CorporationTaxLaw PersonalIncomeTaxLaw credits qualifiedmotionpicture

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Where This Stands

Currently Unknown. The next step in the legislative lifecycle is Introduced.

Last action

In committee: Set, first hearing. Referred to APPR. suspense file.May 6, 2026

Version history & redline

4 versions on file

Official version history is partial: 4 linked texts are unavailable or incomplete. Source links remain available below.

Comparing 03/19/26 - Amended Assembly → 05/21/26 - Amended Assembly

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Redline computed from the official version text (record lane).View this version →

The Frame

What this does

This bill creates a new financial incentive for the entertainment industry in California, potentially impacting state tax revenue and labor practices for film production companies while requiring the state to pay out refunds if credits exceed a company's tax liability.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Film and television production companies

These companies may claim the new tax credit for post-production expenses if they meet labor requirements.

California Film Commission

The commission is responsible for administering and allocating the new tax credits.

What changed

Last recorded activity August 30, 2026.

What's next

Introduced.

Summary

California AB 2319 establishes a new tax credit for film and television production companies, allowing them to claim between 35% and 50% of qualified expenses incurred in the state. The bill requires the California Film Commission to manage the credit allocation and mandates that 85% of these credits be reserved for companies that commit to specific labor conditions.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Why It Matters

Frequently Asked Questions

Who is eligible for the new post-production tax credit?

Qualified taxpayers producing motion pictures in California who meet specific labor condition requirements.

What happens if the tax credit is more than the tax I owe?

The bill allows qualified taxpayers to elect to be paid a refund for the excess amount.

Are there labor requirements to receive these credits?

Yes, 85% of the credits are reserved for taxpayers who attest under penalty of perjury that they will follow specific labor conditions.

News Coverage

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Related Legislation

State Bill