California AB186 amends tax credit allocation for film and television productions.
California AB186 amends the Revenue and Taxation Code to adjust the allocation of tax credits for film and television productions in California. The bill specifies credit percentages for different categories of productions, including features, independent films, and television series. It also outlines procedures for the California Film Commission to follow in allocating credits, including requirements for diversity workplans and the submission of various production details.
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