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California Passes SB 186 to Speed Studio Tax Credits

9/2/2026

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Story summary
  • California Legislature approved SB 186, a budget fix that lets studios cash tax credits faster.
  • The bill passed both Assembly and Senate before the midnight Monday end-of-session deadline.
  • Studios can redeem credits within two years instead of five.
  • Independent-film tax credits remain exempt from the $5 million annual cap.
  • Expiration for old non-refundable credits extends from nine to up to 15 years.