Income tax: credits: commercial production.

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill gives qualifying advertisers a credit of 20%‑30% on commercial production costs above $500,000 for productions done in California between 2027 and 2031. Credits are limited to $15 million each fiscal year and are only available to projects that meet strict labor standards and do not rely entirely on generative AI. The California Film Commission will manage applications and verify compliance.

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

Vote

Read third time. Passed. Ordered to the Senate. (Ayes 70. Noes 3. Page 5321.) · May 26, 2026

Hearings

• Appropriations Committee Hearing
  Appropriations · Aug 13, 2026
• Appropriations Committee Hearing
  Appropriations · Aug 3, 2026
• Public Safety Committee Hearing
  Public Safety · Jun 30, 2026
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Jun 24, 2026
• Appropriations Committee Hearing
  Appropriations · May 14, 2026

History

1. May 27, 2026In Senate. Read first time. To Com. on RLS. for assignment.
2. May 26, 2026Read third time. Passed. Ordered to the Senate. (Ayes 70. Noes 3.)
3. May 18, 2026Read second time. Ordered to third reading.
4. May 14, 2026From committee: Do pass. (Ayes 14. Noes 0.) (May 14).
5. May 14, 2026Coauthors revised.
6. May 6, 2026In committee: Set, first hearing. Referred to APPR. suspense file.
7. Apr 28, 2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (April 27). Re-referred to Com. on APPR.
8. Apr 28, 2026Coauthors revised.
9. Apr 20, 2026In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
10. Apr 14, 2026Re-referred to Com. on REV. & TAX.
11. Apr 13, 2026In committee: Hearing postponed by committee.
12. Apr 13, 2026From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

The 12 most recent of 17 recorded actions.

Sponsors

• Sade Elhawary (D) · sponsor
• Elhawary
• Garcia
• Harabedian
• Mark González
• Quirk-Silva
• Schiavo

Bill text

Opens the legislature’s own copy.

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