California’s Senate has approved AB 2319, the state’s first standalone tax incentive for film and television post-production, sending it to Gov. Gavin Newsom for consideration. The bill passed the Assembly 72-2 and the Senate 33-5. It would provide a 35% to 50% credit on qualified post-production expenses incurred in California, without requiring the production to be filmed there. Advocates initially sought $100 million, but the program would receive $10 million annually from the Department of Finance if Newsom signs the bill and the necessary funding is provided. The measure is part of a broader effort to retain entertainment work as California’s share of U.S. post-production employment fell from 53% in 2005 to 42% in 2025. The sector employs more than 12,000 people across over 1,800 firms. California expanded its broader film and television tax-credit cap from $330 million to $750 million through June 30, 2030, but its existing rules generally require 75% of filming or the overall budget to be spent in the state. AB 2319 would not impose those limits. A separate bill passed Monday would exempt independent filmmakers from the $5 million state corporate tax-credit cap approved earlier this year as part of Newsom’s state budget.