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AB 1377

Income taxes: credits: motion picture credit.

2025-2026 Regular Session Introduced by Heath Flora and 4 co-sponsors

AB 1377: Income Taxes - Motion Picture Credit SummaryThis bill, AB 1377, proposes to extend and expand California's existing tax credit program for motion picture and television pr

Ordered to second reading.
#incometaxes #credits #motionpicturecredit
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Bill Summary · AB 1377

AB 1377: Income Taxes - Motion Picture Credit

Summary

This bill, AB 1377, proposes to extend and expand California's existing tax credit program for motion picture and television production. The key elements of the bill include:

Purpose

  • Maintain and grow California's film and television production industry by providing tax incentives
  • Encourage production companies to keep filming, post-production, and other activities in California rather than moving to other states or countries with more generous tax credits

Key Provisions

  • Extends the current motion picture tax credit program, set to expire in 2025, through 2030
  • Increases the total amount of tax credits available annually from $330 million to $400 million
  • Expands eligibility to include a wider range of productions, including streaming and digital media content
  • Provides enhanced credit rates for productions that meet certain criteria, such as filming outside the Los Angeles area or employing a diverse workforce

Impacts

  • Aims to retain and attract film/TV production jobs and economic activity in California
  • Could generate hundreds of millions in additional tax revenue for the state through increased economic activity
  • Supporters argue it will help keep California competitive with other states offering generous production incentives
  • Critics contend the cost of the tax credits outweighs the economic benefits and that the funds could be better used for other priorities

Timeline and Status

AB 1377 was introduced in the California State Assembly on February 21, 2025. It passed the Assembly and Senate but was then ordered to the inactive file at the request of Senator Gonzalez before final passage. This means the bill is currently on hold and its future status is uncertain.

Compiled from official sources — confirm details with the bill’s official record.

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