AB 2319: The California Post-Production Tax Credit

California Assembly Bill 2319 would create a standalone post-production tax incentive designed to help bring film and television jobs back to the state. It would augment California’s existing incentive program (which incentivizes both production and post when a project is based in California) and is modeled on New York’s long-standing post-production tax incentive. It intends to stem the flight of post-production work — editing, sound, VFX, and finishing — to other states and countries offering aggressive incentives. Local 700 and the California Post-Production Alliance are co-sponsors of the legislation. Alongside the California IATSE Council, SAG-AFTRA, and other industry stakeholders, our union is pushing to pass this bill in order to protect the future of union members’ post-production careers in California.

Take Action: Call Your Senator Take Action: Write Letters "Post Proud in California" AB2319 One-Sheet Read the Bill Letter to CA Senate Frequently Asked Questions CineMontage Coverage Video Content Current Status Letters of Support

FAQs

Why is AB 2319 important to Local 700 members?

Several other states and countries offer lucrative incentives to lure post-production jobs. AB 2319 would help level the playing field and aims to return post-production employment to California. In New York, where we have had a standalone post-production tax credit for sixteen years, members have generally fared better than California during the industry downturn. Over the past six years, our Eastern Region membership has grown while California membership has contracted.

The Editors Guild has strongly endorsed AB 2319 and is, along with the California Post Aliance (CAPA), a co-sponsor of the legislation.

What work will be covered under AB-2319?

Eligible work includes picture editing, sound editing, rerecording, visual effects, finishing, and music scoring — as long as the work is performed in California.

The types of projects that will qualify under AB-2319 mirror the categories currently covered in the California Film and Television Tax Credit Program 4.0. Local 700 had attempted to expand the scope of coverage to include certain genres of unscripted programming not currently covered by 4.0, but we did not obtain that amendment in this iteration of the bill.

Doesn’t California already have a film and television tax credit? Why do we need another one for post?

The California Film and Television Tax Credit Program 4.0 was recently doubled to $750 million annually, thanks to the activism of IATSE members and other entertainment unions. This program supports productions for which 75% or more of principal photography takes place in California and/or 75% or more of the total budget it spent in California. Tax credits for 4.0 incentivize work across all IATSE crafts, including Local 700 post-production work. Our members and members of our sister unions benefit from 4.0, and it is a key piece of California's entertainment ecosystem.

AB-2319 fills a critical gap in 4.0 by incentivizing post-production work even when projects are filmed elsewhere. A standalone post-production incentive would make it more likely that projects that shoot abroad or out of state would come back to California for post-production.

Who wrote the bill?

The bill was authored by Assemblymember Nick Schultz (Assembly District 44, southeastern San Fernando Valley), and is also sponsored by the California Post Alliance (CAPA), an industry trade group.In recent months, the Editors Guild has worked closely with Assemblymember Schultz and CAPA to refine the language of the bill.

Is Local 700 working to amend the bill?

The Editors Guild has signed on as a co-sponsor of AB 2319. As co-sponsors, we have worked with Assemblymember Schultz and the California Post Alliance to strengthen the bill. One key priority, which we accomplished, was to include strong labor standards that ensure the jobs incentivized by the bill provide good wages, benefits, and working conditions.

Will this bill raise my taxes?

No. The program would be funded through the state budget. AB-2319 is a tax cut, not a tax increase. It is designed to lower the overall cost of filmmaking in California.

What is the timeline for this bill to be passed?

Now: The bill passed a floor vote of the Assembly and moves to the Senate. The bill had a hearing in the Senate Revenue and Taxation Committee.

Next: A budget request to fund the bill is under consideration.

Then: Potential approval by the Governor (by September) Implementation: January 2027

Has Local 700 been lobbying for the bill?

Yes. Guild leadership and members have traveled to Sacramento multiple times and continue to engage directly with lawmakers. President F. Hudson Miller testified before two assembly committees. Guild members have made hundreds of phone calls and written thousands of letters to lawmakers to advocate for a post-production tax incentive in California.

What can I do to help?

As the bill moves forward, we will be calling on members and their network of friends and family to write, telephone, and/or visit their lawmakers and legislative committees.

I’ve already sent a letter, why do I need to send more?

MPEG’s Political Engagement Committee will need all members to take action at every step of this process. We will come to you to help us write to lawmakers in Sacramento multiple times. Even if you wrote a letter weeks ago, for a prior step, we need you to please DO IT AGAIN.

What is the Political Engagement Committee?

The Political Engagement Committee was created by MPEG’s Board of Directors. Its mission is “to educate and engage members to encourage support of pro-labor candidates, causes, and campaigns backed by the IATSE, the AFL-CIO, and/or the state, regional, or local labor federations or central labor councils where our members reside.” See Political Engagement Committee for more info!

Who can I contact with further questions?

Please share your feedback at politicalengagement@editorsguild.com

AB 2319's Current Status

AB 2319 will soon receive a vote on the floor of the California State Senate! Passage of the bill would initiate a speedy concurrence process, after which the bill would go to Governor Newsom's desk.

It is important to bear in mind that we seek not just to pass the bill, but also to get the initiative funded in the budget. The tax initiative will only be operative if money is allotted for it. Funding for the tax credit was not included in the budget bill passed earlier this year; we aim to have it included in a trailer bill that will be passed at the end of the session.

Letters in Support of AB 2319

AB 2319 Video Content

“Post Proud in California”

Pres. F. Hudson Miller testifying before the California Assembly Revenue and Taxation Committee

Los Angeles Mayor Karen Bass speaking on behalf of AB 2319

Assemblymember Nick Schultz on CBS-LA News

Testimony before the California Senate Committee on Revenue and Taxation

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A post shared by CAPA | California Post Alliance (@californiapostalliance)

SAG-AFTRA President Sean Astin speaking on behalf of AB 2319

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