Rev. & Tax. Code, § 38.9 · . GENERAL PROVISIONS
Rev. & Tax. Code, § 38.9
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) On or before May 1, 2023, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a report evaluating the economic effects and administration of the tax credits allowed pursuant to Sections 6902.5, as amended by Chapter 8 of the Statutes of 2020, 17053.95, 17053.98, 23695, and 23698. In researching the reports, the Legislative Analyst’s Office may do all of the following:
(1) Request and receive all information provided to the California Film Commission pursuant to subdivision (g) of Sections 17053.95, 17053.98, 23695, and 23698.
(2) Request and receive all information provided to the Franchise Tax Board relating to the sale or assignment of credits pursuant to subdivision (c) of Sections 17053.95, 17053.98, 23695, and 23698.
(3) Request and receive all information provided to the California Department of Tax and Fee Administration pursuant to subdivisions (c) and (g) of Section 6902.5, as amended by Chapter 8 of the Statutes of 2020.
(b) On or before May 1, 2025, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a report that summarizes the workforce diversity information collected by the California Film Commission pursuant to Sections 17053.95, 17053.98, 23695, and 23698 and that evaluates the effectiveness of the tax credits allowed pursuant to Sections 17053.98 and 23698, calculated using any applicable additional credit percentages, for increasing the diversity of the film production workforce. In researching the report, the Legislative Analyst’s Office may request and receive all information provided to the California Film Commission pursuant to subdivision (g) of Sections 17053.95, 17053.98, 23695, and 23698.
(c) Notwithstanding Section 19542, the California Film Commission, the California Department of Tax and Fee Administration, the Franchise Tax Board, the Employment Development Department, and all other relevant state agencies shall provide additional information, as specified by the Legislative Analyst’s Office, as needed to research the reports required by this section.
(d) (1) The information received by the Legislative Analyst’s Office pursuant to this section shall be considered confidential taxpayer information subject to Sections 7056, 7056.5, and 19542 of this code and Section 1094 of the Unemployment Insurance Code, and shall be subject to the appropriate confidentiality requirements of the participating state agency.
(2) The Legislative Analyst’s Office may publish statistics in conjunction with the reports required by this section that are derived from information provided to the Legislative Analyst’s Office pursuant to this section, if the published statistics are classified to prevent the identification of particular taxpayers, reports, and tax returns and the publication of the percentage of dividends paid by a corporation that is deductible by the recipient under Part 11 (commencing with Section 23001) of Division 2.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 114, Sec. 1. (SB 144) Effective July 21, 2021.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38.9.
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6902.5Printed as Section 6902.5 | Sections 6902.5
- Rev. & Tax. Code, § 7056Printed as Sections 7056, 7056.5, and 19542 of this code
- Rev. & Tax. Code, § 7056.5Printed as Sections 7056, 7056.5, and 19542 of this code
- Rev. & Tax. Code, § 17053.95Printed as Sections 17053.95, 17053.98, 23695, and 23698
- Rev. & Tax. Code, § 17053.98Printed as Sections 17053.95, 17053.98, 23695, and 23698 | Sections 17053.98 and 23698
- Rev. & Tax. Code, § 19542Printed as Section 19542 | Sections 7056, 7056.5, and 19542 of this code
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001) of Division 2
- Rev. & Tax. Code, § 23695Printed as Sections 17053.95, 17053.98, 23695, and 23698
- Rev. & Tax. Code, § 23698Printed as Sections 17053.95, 17053.98, 23695, and 23698 | Sections 17053.98 and 23698
Unemployment Insurance Code
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