The bill that many in the industry hoped would pass has finally been signed into law by Governor Gavin Newsom. California will now offer post-production tax credits, as Blake & Wang P.A. entertainment lawyer, Brandon Blake, is here to share.
Bill AB 2319 Signed into Law
This new and standalone post-production tax incentive is another part of California’s broader plan to both revamp its tax incentive program and re-attract production to the state. The bill aims to reward those productions that carry out their post-production work in California.
Although there is some provision under existing incentives for projects that shot in California to get post-production credits, this bill expands that to include productions where primary production took place elsewhere, but who want to handle their post work in California. Some local productions that did not qualify for the overall production tax credits should also qualify.
$10M Fund
The post-production credit will kick off with $10M in funding, which is likely too low for an ongoing reserve, but comes as part of a rather difficult budget year for the state. From comments from Gov. Newsom, it seems that he is well aware the program will need further funds allocated in the future.
In many ways, the bill passing is the conclusion of something that’s been underway since early 2025, when an open letter to the state about the LA film and recording industry first highlighted the decline in local filming and the need to do more on the post-production arm.
This bill, specifically, was introduced early this year by Assemblymember Schultz. Some of the bill’s language has been amended along the way, bringing the Motion Picture Editors Guild into the fray, with the California Post Alliance also a co-sponsor.
This brings the state’s incentive offerings more into line with rivals like New York and Georgia, which already have post-production incentives in place. Notably, several of the more productive international destinations, like Canada and the UK, also offer post-production incentives.
