California SB 132, the Film and TV Tax Incentive, Diversity, and Safety Law

On July 10, 2023, Governor Newsom signed Senate Bill 132 (“SB 132”). SB 132 extends California’s $330 million Film and Television Tax Credit program by five years. An important change in the law allows production companies receiving the tax credit to submit for a refund if the credit exceeds the company’s state tax liability.

SB 132 establishes mandatory guidelines around the use of firearms and ammunition and limits the use of live ammunition, including training requirements for prop masters and armorers. The new law also creates a five-year pilot program that requires any employer who receives the tax credit to hire an advisor to perform risk assessments and participate in daily safety meetings.

Additionally, in an effort to increase diversity in the film industry, SB 132 also requires companies taking part in the tax incentive to submit a diversity workplan checklist developed and approved by the California Film Commission.

This bill should maintain California’s competitiveness in keeping good paying, safe, and diverse motion picture jobs in the state.

For further information, contact your labor law counsel.