Topic

California AB 186 film tax credits

2 stories across 2 editions. Stories specifically about this project or event are collected here.

September 2, 2026View edition →

REPORTED

California's AB/SB 186 film-credit measure clears the Legislature and heads to Governor Newsom, SAG-AFTRA says

SAG-AFTRA said on September 1 that AB/SB 186 passed the California Legislature and is headed to Governor Gavin Newsom, independently matching reports from TheWrap and Bloomberg Law. The measure would exempt independent productions from the new US$5 million-or-70% annual cap, let major productions elect a 95% refundable value over two years and extend some older credit carryforwards; the official bill tracker still lagged during verification, so passage is reported rather than treated as enacted.

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August 29, 2026View edition →

OFFICIAL

California amends AB 186 to accelerate film-credit refunds and exempt sold credits from a business-credit cap

The California Legislature's official site identifies the measure as AB 186 and marks it amended in the Senate on August 28. For refundable film credits, the text would shorten the refund period from five tax years to two, raise the annual refundable amount from 20% to 50%, and increase the refundable share from 90% to 95%. Beginning in 2027, sold film credits would also be excluded from the general US$5 million business-credit limitation. The bill would take effect immediately if enacted.

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California's AB/SB 186 film-credit measure clears the Legislature and heads to Governor Newsom, SAG-AFTRA says

California amends AB 186 to accelerate film-credit refunds and exempt sold credits from a business-credit cap

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