California legislators advance bills for film diversity credits and tribal land tax exemptions

The California Senate Revenue and Taxation Committee made significant strides in promoting diversity and equity within the film industry during its recent meeting on July 9, 2025. The committee discussed Assembly Bill 1377, which aims to enhance the state's film and television tax credit program by mandating studios that seek additional diversity, equity, inclusion, and accessibility (DEIA) tax credits to fulfill the commitments outlined in their submitted plans.

Currently, studios only need to show a good faith effort to meet diversity goals to qualify for these credits. However, proponents of AB 1377 argue that this standard is insufficient. "Just a good faith effort is not good enough," emphasized a committee member, highlighting the need for tangible results in increasing workforce diversity in California's film industry. The bill seeks to ensure that studios are held accountable for their commitments, reinforcing that California can both retain and grow jobs while enhancing workforce diversity.

The committee also reviewed Assembly Bill 1485, which addresses tax exemptions for federally recognized tribes acquiring land for conservation purposes. This bill aims to level the playing field by allowing tribes to benefit from the same tax exemptions that nonprofit organizations currently enjoy. "This bill is about fairness and consistency in our tax code," stated Assemblymember Macedo, who introduced the legislation. The bill seeks to remove financial barriers that hinder tribes from reclaiming and preserving their ancestral lands, thus promoting environmental stewardship and cultural restoration.

Both bills received strong support from committee members, with discussions underscoring the importance of equity and justice in California's tax policies. The committee voted in favor of moving these bills forward, signaling a commitment to fostering inclusivity and addressing historical injustices faced by indigenous communities. As these bills progress, they could reshape the landscape of California's film industry and enhance the rights of Native American tribes in land conservation efforts.