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CC - CONSENT ITEM: Adoption of a Resolution in Support of California Senate Bill 630 and Assembly Bill 1138 (2025 Legislative Session) to Expand and Modernize California's Film and Television Tax Credit Program.
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Meeting Date: June 23, 2025
Contact Person/Dept.: Shelly Wolfberg or Jesse Mays/City Manager's Office
Phone Number: (310) 253-6000
Fiscal Impact: Yes [] No [X] General Fund: Yes [] No []
Attachments: Yes [X] No []
Public Notification: (E-Mail) Senator Allen, Senator Smallwood-Cuevas, Assemblymember Zbur, Assemblymember Bryan and Meetings and Agendas - City Council (06/19/2025)
Department Approval: John M. Nachbar, City Manager (06/18/2025)
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RECOMMENDATION
Staff recommends the City Council adopt a Resolution in support of California Senate Bill 630 and Assembly Bill 1138 (2025 Legislative Session) to expand and modernize California's Film and Television Tax Credit Program.
BACKGROUND/DISCUSSION
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a motion picture credit. SB 630 and AB 1138, introduced by Senator Ben Allen and Assemblymember Rick Chavez Zbur, with joint authorship from Senators Caroline Menjivar and Henry Stern and Assemblymembers Isaac Bryan and Sharon Quirk-Silva (respectively), will strengthen and modernize the California Film & TV Tax Credit, with the goal of keeping productions and jobs in California. SB 630 and AB 1138 seek to maximize the impact of this funding increase by refining program requirements to bolster California's competitiveness.
These bills significantly expand and enhance California's film and television tax credit program starting in the 2025 tax year. The bills raise the cap on qualified expenditures to $120 million, increase credit percentages (up to 40% for some productions), and broaden eligibility to include animated...
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