Entertainment · · 3 min read

Newsom expands California incentives for film and TV production

Two new laws broaden California’s entertainment tax credits and create the state’s first dedicated incentive for post-production work.

California has expanded its financial support for film and television production, with Gov. Gavin Newsom signing two measures intended to preserve more entertainment work in the state.

Assembly Bill 2319 establishes a tax credit specifically for post-production activities, including editing, sound, music and visual effects. Senate Bill 186 changes parts of the existing film and television credit system by making some credits more refundable and loosening certain restrictions on independent productions. Those changes are scheduled to begin in 2027, according to the governor’s office.

The legislation is aimed not only at productions that film in California but also at work that happens after cameras stop rolling. Under the new post-production incentive, projects filmed outside the state could bring editing and other finishing work back to California, giving local crews an opportunity to work on productions made elsewhere.

KRCRTV reported that the bills were signed as California seeks to reinforce its position as a centre for the entertainment industry. Newsom’s office described the state as the long-established home of the sector and said the new measures would support the people and businesses involved in making films and television programmes.

A wider tax-credit programme

California created its film and television tax-credit programme in 2009. Since then, the governor’s office says it has generated more than $34.2bn in economic activity and supported more than 243,000 cast and crew jobs.

The state also increased the programme’s annual funding last year, raising it from $330m to $750m. The larger allocation provided additional capacity for incentives as California competed to retain entertainment projects and the employment linked to them.

The new laws extend that approach into an area that can be separated from on-location filming. Post-production workers may be employed after a project has completed its shoot, and their work can take place in a different location from the original filming. By creating a dedicated credit for these activities, AB 2319 gives California a specific tool for attracting that stage of production.

The measure also recognises the range of specialist work required to complete a film or television project. Editors shape the material that has been filmed, while sound, music and visual-effects teams contribute to the finished production. Each of those areas is included in the new incentive.

Support from industry groups

Entertainment labour organisations and post-production advocates welcomed the governor’s signatures. Scott George, national executive director of the Editors Guild, said the measures would help the industry recover in California and could bring post-production assignments back to the state even when filming occurred elsewhere.

George also credited Newsom, Assemblymember Nick Schultz and lawmakers who supported the legislation. He thanked the California IATSE Council and the California Post Alliance for their advocacy, according to comments included in KRCRTV’s report.

Marielle Abaunza, president of the California Post Alliance Leadership, said AB 2319 represented a new phase for the state’s post-production workforce. She said the standalone incentive acknowledged the contribution of behind-the-scenes workers and offered renewed prospects for post-production professionals.

Abaunza also recognised Newsom and Schultz, as well as the bill’s supporters, including MPEG Local 700. Her comments emphasised that the measure was designed to highlight work that is essential to completed productions but less visible to audiences than acting or filming.

What changes next

The two bills address different parts of the same policy goal. AB 2319 creates the new post-production credit, while SB 186 adjusts the rules governing existing film and television incentives. The latter’s changes for certain independent productions and the greater refundability of some credits are due to take effect in 2027.

Together, the measures broaden the ways California can support entertainment employment. The state’s existing programme has focused on the wider production economy, while the new provision targets the specialised work that follows filming. That distinction matters because a project does not have to be shot entirely in California for some of its jobs to be performed there.

Newsom’s office said California has the talent, infrastructure and creative workforce needed to sustain the industry. The newly signed laws are intended to use those advantages by making more stages of film and television production eligible for state support.

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