Income tax: credits: commercial production.

Summary

The bill adds a tax credit that lets qualified commercial production companies deduct 20% of eligible costs (30% outside the Los Angeles zone) that exceed $500,000. It applies to productions from 2027 through 2031, caps total credits at $15 million per fiscal year, and bars commercials made entirely with generative AI or that replace human jobs. Credits are administered by the California Film Commission and require labor‑standard certifications.

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

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