What is AB 1300?
Introduced in April 2017 by Assembly Majority Leader Ian Calderon, AB 1300 – the Music Scoring Tax Credit – would implement a long-sought system for supporting film and television music scoring jobs in California by bringing overseas scoring home. The bill is aimed at bringing the success of our California film and television tax system to musicians and the scores that are an integral part of every film and TV project.
How would it work?
- Foreign productions: The bill would provide a 30% credit for motion pictures shot outside of North America employing 35 or more musicians and completing at least 75% of the scoring in California.
- Low-budget provision: Projects $5 million or under — regardless of filming location — employing nine or more musicians and completing at least 75% of the scoring in California would also qualify.