California Post-production Tax Credit incentivizes film and TV productions to complete post-production in California.

California AB2319 establishes a tax credit program to incentivize film and television productions to complete their post-production work within California. The credit applies to qualified expenditures for post-production activities, including editorial and visual effects, for motion pictures and television series. It aims to address the migration of post-production work to other states and countries, which has led to a decline in California's film industry. The credit is refundable and can be carried over to subsequent taxable years if unused.

California Post-production Tax Credit incentivizes film and TV productions to complete post-production in California.

California AB2319 establishes a tax credit program to incentivize film and television productions to complete their post-production work within California. The credit applies to qualified expenditures for post-production activities, including editorial and visual effects, for motion pictures and television series. It aims to address the migration of post-production work to other states and countries, which has led to a decline in California's film industry. The credit is refundable and can be carried over to subsequent taxable years if unused.