加州影视税收抵免多元化倡议遇片厂抵触：参与可获加成，不参与仍可拿96%分配额
据《好莱坞报道》（The Hollywood Reporter）10月27日报道，加州电影委员会推行的一项多元化倡议在部分大型片厂中遇到抵触。该倡议鼓励影视制作在招聘上更具包容性，参与完全自愿：选择参与的项目可获得税收抵免的小幅加成，不参与或未达目标的项目仍可拿到其分配额的96%。
背景方面，州长纽森去年签署法案，将加州影视税收激励总额由3.3亿美元提高至7.5亿美元。据报道，在过去八个申请窗口中，共有115个项目申请，其中105个选择参与该多元化倡议。
抵触一方的主要理由是，倡议的相关要求可能与联邦法律存在冲突，且合规负担较重。报道提及，环球曾多次考虑退出该倡议，Skydance 与派拉蒙则有未参与的个案。支持倡议的一方则指出，参与与否并不影响项目获得绝大部分抵免额度，倡议的加成属于额外激励。
加州电影委员会的税收抵免计划是加州与纽约、佐治亚等州争夺影视拍摄地的主要工具，抵免额度与申请规则的变化，直接影响各片厂的拍摄地点决策。
来源：GSM·美国
California Film Tax Credit Diversity Initiative Draws Studio Pushback, Though Nonparticipants Keep 96% of Allocation
A diversity initiative run by the California Film Commission is drawing pushback from some major studios, The Hollywood Reporter reported on October 27. The initiative encourages more inclusive hiring on film and television productions and is entirely voluntary: projects that take part can earn a small uplift to their tax credit, while those that do not participate, or that fall short of the goals, still receive 96 percent of their allocation.
Governor Gavin Newsom last year signed legislation raising California's film and television incentive cap from $330 million to $750 million. Over the past eight application windows, 105 of 115 projects chose to take part in the diversity initiative, according to the report.
Studios resisting the initiative argue that its requirements may conflict with federal law and add compliance burdens. Universal has repeatedly considered opting out, the report said, and Skydance and Paramount have had individual cases of nonparticipation. Supporters of the initiative note that participation is optional and that the uplift is an added incentive on top of the base credit.
California's tax credit program is the state's main tool in competing with New York, Georgia and other states for production, and changes to its size and rules directly affect where studios choose to shoot.
来源：GSM·美国（原文链接）
图片来源：图：从 Clinton 与 Normandie 路口望向好莱坞标志。Downtowngal摄，CC BY-SA 4.0，来源：Wikimedia Commons / Photo: The Hollywood Sign viewed from Clinton and Normandie. Photo by Downtowngal, CC BY-SA 4.0, via Wikimedia Commons
