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

Summary

The bill adds a new tax credit that lets eligible film and TV productions claim 35% to 50% of qualified post‑production expenses. It is administered by the California Film Commission and can be refunded if it exceeds the taxpayer’s liability. The goal is to keep post‑production work and jobs in California when principal photography is done elsewhere.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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