CAL.Regulation
California creates a tax credit for film and television post-production work performed in the state
Governor Gavin Newsom approved AB 2319 on September 19, 2026, creating a new California tax credit for post-production of qualified motion pictures. The credit equals 35% of qualified editorial post-production expenditures for taxable years beginning on or after January 1, 2027, with per-project caps of $6 million for non-visual-effects work and $6 million for visual effects, plus uplifts for out-of-Los-Angeles-zone work, music scoring, and in-state principal photography.
Enrolled text (California Legislative Information) → · Office of the Governor of California
Key points
- AB 2319 was approved September 19, 2026, and chaptered as Cal. Stats. 2026, ch. 343.California Legislative Information
- The credit applies to taxable years beginning on or after January 1, 2027.California Legislative Information
- The base credit equals 35% of qualified editorial post-production expenditures.California Legislative Information
- Per-project caps are $6 million for non-visual-effects work and $6 million for visual effects.California Legislative Information
- Uplifts add up to 15% for out-of-zone work and music scoring, plus 5% for majority in-state principal photography.California Legislative Information
- The Governor's office says the bill supports editors, visual effects artists, and musicians.Office of the Governor of California
Sources3 articles across 2 outlets
California Legislative Information
Office of the Governor of California