Entertainment
Is California's film and TV tax credit in danger? Unions say so
Eager to negotiate a measure off the 2024 ballot that would make it harder to raise taxes, unions are alleging the initiative would end a California program that awards hundreds of millions of dollars annually in tax credits to television and film studios.
The claims are part of an effort by unions to increase pressure on business interests backing the measure to strike a deal to remove the proposal from the November ballot, which remains possible amid an intense negotiation period at the California state Capitol. If the concerns about the tax credits catch on, movie studio executives could be a powerful addition to the opposition campaign.
Losing film and television tax credits would be particularly damaging as the motion picture industry struggles to recover from the COVID-19 pandemic, two major strikes and an ongoing industry contraction.
“This thing has the potential to devastate our industry and the jobs that support it, as well as those that are touched by this industry,” said Thom Davis, president of the California council for Hollywood crew members union IATSE.
So far, no movie studios have joined the opposition campaign led by the Service Employees International Union California, California Teachers Assn, Northern California Regional Council of Carpenters and the State Building & Construction Trades Council of California.
Warner Bros. Discovery and a lobbyist for the Motion Picture Assn. declined to comment. The Times reached out Tuesday to several other major studios, including Disney, NBCUniversal, Sony, Paramount and Netflix, for comment.
The California Business Roundtable, a proponent of the measure, pushed back on the union claims. The film credits are a tax deduction, not an increase, and would not be affected by the ballot initiative, the business organization said.
“We’ve been waiting for these kinds of scare and intimidation tactics for weeks,” said Rob Lapsley, president of the roundtable.
Removing the Taxpayer Protection and Government Accountability Act from the November ballot is a top political priority of labor unions and Democrats, who are afraid voters will support the proposal and tip the balance of power in Sacramento.
The proposal, pushed by Lapsley’s group and the Howard Jarvis Taxpayers Assn., strips the state Legislature and the governor of the ability to increase taxes without statewide voter approval. The measure could limit state and local funding and make it more challenging for the governor and Legislature to generate funding for new programs, or respond to an economic crisis without sacrificing their own policy agenda.
The measure would have a “chilling effect on government’s ability to invest in services and infrastructure that the state of California and Californians need in order to grapple with all of the challenges ahead,” such as climate change, an aging population and the rise of artificial intelligence, said Keely Bosler, former director of the California Department of Finance who is working with the opposition campaign.
Gov. Gavin Newsom and Democratic state lawmakers petitioned the California Supreme Court last September to intervene, arguing that the change revises the California Constitution and should require a two-thirds vote in the Legislature to appear on the ballot. The high court heard oral arguments on the case in May and could offer a ruling to strike the measure from the November ballot.
Lawyers for the proponents and the opposition campaign disagree over whether the measure will impact film and TV tax credits.
The measure asks voters to require local governments to vote on all fee increases, which can now be approved administratively. The threshold to increase local special taxes would increase from a majority to a two-thirds vote of the people.
Fee increases at the state level, which are often approved by state agencies and boards, would need support from a majority of the state Legislature. The ballot measure also would expand the requirements necessary for a statewide tax increase, which currently can be done with a two-thirds vote of the Legislature. Under the measure, support from a majority of California voters also would be required.
The measure expands the definition of taxes and restricts the potential use of fees to only cover the cost of the service, potentially prohibiting government from redirecting revenue to other purposes.
Opponents say California’s film and TV tax credit program — which underwent a significant makeover in 2023 — could be in jeopardy due to a provision in the proposed ballot measure declaring that “any change in state law which results in a taxpayer paying a new or higher tax” must be passed by at least two thirds of the legislature and approved by a majority vote of the people.
A retroactive clause states that “any tax or exempt charge adopted after January 1, 2022, but prior to the effective date of this act” that was not implemented according to the above rules will be void one year after the measure is passed “unless the tax or exempt charge is reenacted in compliance with the requirements.”
Detractors have interpreted those excerpts to mean that Senate Bill 132 — a 2023 law extending California’s film and TV tax credit by five years and incorporating a new “refundable” feature permitting certain studios to qualify for direct payments from the state — would be overturned if the ballot measure passes in November. SB 132 isn’t scheduled to go into effect until 2025, so the opposition campaign is sounding the alarm about future funding to the tax credit program.
Unions began delivering the warnings in the final stretch of budget negotiations at the state Capitol. Newsom and Democrats are negotiating among themselves, unions and other interest groups about delaying an increase to the minimum wage for healthcare workers to $25 per hour and a pause on tax credits for businesses to close California’s $45-billion budget deficit.
Those talks are intertwined in conversations about the 2024 ballot measures. Under state law, proponents have the ability to withdraw their measures from the ballot before the June 27 qualifying deadline. Lapsley said he has been open to having talks about the provisions of his measure with opponents, but that hasn’t happened.
“We’ve been crystal clear that we would respect anyone who wants to sit down and have a discussion,” Lapsley said.
But Lapsley has also been adamant about the need for his proposal.
“The importance of [Taxpayer Protection and Government Accountability Act] for the statewide business community as a long term check and balance against a permanent two-thirds super majority progressive Legislature far outweighs any individual elements that they may be talking about at this point,” Lapsley said. “So that is our perspective on this, and that is why we continue to just move forward.”
The potential effects of the measure on the film tax credit could be a compelling argument for unions.
California currently awards about $330 million annually to dozens of entertainment companies that film in state — a relatively low number compared to more attractive tax programs offered by production hubs in other states and countries that compete with Hollywood for business.
Industry insiders and experts have cited the weakness of California’s tax credit program as one of several reasons why film and TV production has been declining in the state. A recent report by the Otis College of Art and Design found that Los Angeles’ share of domestic film and TV employment dropped 8% last year, losing ground to rivals such as Atlanta and New York.
A complete reversal of SB 132 would spell “absolute devastation” for the local entertainment community, Davis said. The Hollywood crew members he represents are already hurting badly from last year’s work stoppages and the sluggish return to production.
“California would just not be able to compete anymore,” Davis said.
“The questions [entertainment workers] are asking is, ‘Why would they do this to us?’” he added. “It’s almost like a personal attack.”
Movie Reviews
Movie Review – Carolina Caroline (2025)
Carolina Caroline, 2025.
Directed by Adam Rehmeier.
Starring Samara Weaving, Kyle Gallner, Kyra Sedgwick, Jon Gries, Tommy G. Kendrick, P.J. Sosko, Gregg Gilmore, Jamald Gardner, Matthew Smitley, Ed Formica, and Robert Stevens Wayne.
SYNOPSIS:
A young woman joins a charming con man on the run, leaving a trail of crime and passion as they hustle through the Southeast in search of her estranged mother.
The eponymous Caroline of director Adam Rehmeier’s Carolina Caroline has never properly met her mother. That woman abandoned her and her father (Jon Gries) before she was one year old. Moving to South Carolina and growing up there, it’s also safe to say that the unfulfilled Caroline, working at a local convenience store and coming home to a father with no ambitions to leave his comfortable home chair let alone get out and see the world (actively dismissing soccer in the process, suggesting that there also might be some unsurprising internalized racism given his age and having only known the South), hasn’t properly lived.
A chance encounter with scuzzy but charming con man Oliver (Kyle Gallner, playing in the type of role he regularly excels in), which mostly consists of Caroline observing a mental-manipulation hustle at the cash register, swapping dollar bills with confused clerks to come away with more money than he entered with, lures her to him. Impressed with her ability to pick up on the small-time psychological heist, Oliver decides to take Caroline on as his protege and partner in crime. Naturally, his fascination is also romantic, considering Caroline is an attractive woman played by Samara Weaving.
While going out to dinner together, Oliver also demonstrates a wealth of knowledge about human behavior that helps him predict how people will react in certain situations, opening the door for him to steal something of value or play successful mind games. This also greatly intrigues Caroline, as part of the reason she has never expanded her horizons beyond her small South Carolina town is that, deep down, she fears there are similarities to her mother and that she will end up hurting someone. Meanwhile, as we are watching this, we justifiably wonder if trusting Oliver at all will come back to haunt her.
Nevertheless, as the duo embarks on a string of crimes across the Southeast that gradually escalates in seriousness (at first, it is teaching Caroline how to perfect the cash register con, but not long before moving into identity theft and actual bank robberies resembling Bonnie and Clyde), it is called into question which one here might be more dangerous in the grand scheme of their characterizations. The eventual destination is South Carolina, where Caroline will hopefully meet her mother and get answers to her burning questions, including why she and her father were abandoned in the first place.
And while there is no denying that Carolina Caroline is an effectively performed film with layers and nuances that fortunately saved the film from one-dimensionality, often drawing immersion from lived-in locales (whether it be towns themselves or the bars and banks characters end up in), with the occasional person who comes across more as someone pulled off the street rather than a traditional actor, some of the screenwriting here from Tom Dean borders on hokey and unconvincing.
This also leaves the film feeling as if it is sometimes nervously afraid to commit to the story’s grimy grittiness, more concerned with keeping the characters likable than with pushing them a step too far into moral ambiguity. It’s all a bit too clean and safe for a movie about a woman slowly becoming a career criminal whilst smitten with her mentor/friend, either testing herself to see if she can be destructive like her mother, or as a means to find a semblance of freedom in justified thieving and separate herself from a boring life. Samara Weaving is terrific throughout, but especially in the later stages, determined to push back against a terrible hand of cards dealt to her in life, ready to make her own future at any cost.
To put it bluntly, though, too much is accomplished by depicting robberies and intimacy through montages, typically filled with country songs, that don’t necessarily allow one to invest in the characters and their actions. There is a hollowness underneath the otherwise entertaining surface. Even the title and nickname Carolina Caroline feels like a misguided eccentricity, and something that belongs in that straight-up romance. Thankfully, the direction and performances capture the humanity of the characters and the story, making the inevitable third-act tragedy engaging and heartbreaking.
Flickering Myth Rating – Film: ★ ★ ★ / Movie: ★ ★ ★
Robert Kojder
https://www.youtube.com/watch?v=embed/playlist
Entertainment
Marcia Lucas, Oscar-winning film editor of ‘Star Wars,’ dies at 80
Marcia Lucas, the Oscar-winning film editor of “Star Wars,” died Wednesday in Rancho Mirage after a battle with cancer. She was 80.
“Marcia will be remembered as a brilliant storyteller, a trailblazer for women in film, a loving mother and grandmother, a generous host, and a loyal friend whose humor and sparkle filled every room she entered. Her influence on film is indelible, but those who knew her best will remember the way she made life feel more vivid, more beautiful, more fun, and more full of love,” a family statement said. “Her work was known for its emotional intelligence, rhythm, and humanity — a rare ability to find the truth of a scene and bring heart, momentum, and clarity to the screen.”
Marcia, who was married to George Lucas for more than a decade, was widely regarded as instrumental in making the “Star Wars” trilogy the juggernaut it became. But she garnered urban legend status for making the call to kill off one major and beloved character.
“If there was anything that was dramatic or emotional, George gave it to Marcia and George always said: keep one person whose opinion you trust to the very end, and that was Marcia,” said editor and director Duwayne Dunham.
She also co-edited “American Graffiti,” which nabbed her an Oscar nomination, Martin Scorsese’s “Alice Doesn’t Live Here Anymore,” “Taxi Driver,” “New York, New York,” and then in 1978, she won an Oscar for “Star Wars: Episode IV — A New Hope,” alongside co-editors Richard Chew and Paul Hirsch.
Mark Hamill, who starred as Luke Skywalker in the “Star Wars” franchise, posted a tribute to Lucas on social media, writing that he and his wife, Marilou York, are deeply saddened by the loss of their “lifelong friend, Marcia.”
“Not just a gifted, innovative artist, she also happened to be a genuinely nice person,” he continued. “Smart, funny, & just plain fun to be around. Thankfully, her memory lives on and we will never stop missing her.”
Lucas was born Marcia Lou Griffin on Oct. 4, 1945, in Modesto but was raised in North Hollywood. She told True West Film Center that she was a “real rags to riches story” and was raised by a single mother. “We lived hand to mouth, paycheck to paycheck,” she said. “I never knew anybody in the film business, the music business, the radio business. … I didn’t go to school with people who were kids that were associated with the industry. But when I used to go home after school, I would sit and watch old movies. It was like I was getting an education in movies.”
When she was 18, she landed a job as an apprentice film librarian at the Sandler Film Library in Hollywood. When the library was slow, the assistant editor taught Marcia about post-production and TV commercials. When he left, she took over.
By the mid-1960s, Marcia was ready to move on from the Sandler but was told editors “didn’t want women in the cutting room,” so she worried her ambition to make it big in the field was at a dead end. “But then I had a friend who had a friend who knew a woman in Van Nuys — Verna Fields — who liked to hire women.”
Marcia was hired.
It was while she was working for Fields as an assistant that she met George Lucas, then a USC film student whom Fields considered talented. Because Marcia was the most experienced assistant, Fields asked her to help the young filmmaker.
Marcia described him as “very intense” in the cutting room. “We worked together, and then after the film was done, we started dating,” Marcia told True West Film Center. “I used to say, ‘I don’t understand why you’re such a cold fish,’ and George would say, ‘I may be a cold fish, but you’re full of beans’ — and that was our chemistry. That chemistry worked for us for many years.”
The couple married in 1969 and divorced in 1983, but during their time together they made the original “Star Wars” trilogy. The couple split before “Return of the Jedi” was released but waited to publicly announce their divorce until shortly after the film hit theaters.
“I’m sort of known in Star Wars,” Marcia told True West Film Center. “I killed Obi-Wan Kenobi.”
According to Marcia, George was convinced he’d be laughed out of Hollywood because in the original script characters were running around and shooting at one another and nobody was getting hurt. “I said, ‘What if Obi-Wan Kenobi let Darth Vader strike him down?’ and George said, ‘I kind of like that.’”
Marcia suggested that Obi-Wan Kenobi could then be a ghostly presence. She said that the change to the script added a spiritual strangeness to the film and gave the second act a real climax, because no one expected to lose the Jedi master.
“Anyway,” she said. “I killed him.”
Marcia is survived by daughters Amanda Lucas and Amy Soper; grandchildren Felix Hallikainen, Aeliana Hallikainen, and Knox Soper; and her chosen family Sarah Dyer and Jon Taylor.
Movie Reviews
Second Sight’s Insomnia 4K UHD Review: The Film That Beat Nolan to It
I watched Christopher Nolan’s Insomnia before I watched the original. I was in my early twenties. I thought the film was fine and I moved on. It took me until Second Sight dropped this 4K edition to find out what fine had been covering up for twenty four years. I feel pretty bad about that. Not bad enough to not tell you to skip Nolan and start here, but bad.
Erik Skjoldbjærg’s 1997 original is a Norwegian thriller about a Swedish detective named Jonas Engström who goes to Tromsø to investigate a teenage girl’s murder and instead dismantles himself in daylight. Stellan Skarsgård plays Jonas. He is not a good man doing a bad thing. He is a man who was already doing bad things who then does a worse one, and the film is about watching him hold that together under a sun that will not go down.
The Sun Is the Monster Here
Skjoldbjærg called it “a reversed film noir with light instead of darkness as its dramatic force,” and that is exactly right, and also a polite way of saying the Arctic summer is doing something genuinely horrible to this movie. Tromsø in June means no night. No dark corner. No 3am where you can tell yourself it was a dream.
Cinematographer Erling Thurmann-Andersen shoots the whole thing overexposed and grey, and in the new 4K restoration that greyness lands like a fist. Every interior feels too bright. Every window is a problem. Jonas cannot sleep, cannot hide, cannot find a single hour that looks different from the one before it. That is the film’s horror, and it is more effective than it has any right to be.
What Skarsgård Actually Does

The performance does not announce itself. That is the whole thing. Skarsgård plays Jonas going still when he should flinch, pausing a half-beat too long before answering simple questions, watching every room he enters with the focus of a man who needs to know who in it already knows. He is calculating. He is also dissolving.
Roger Ebert compared the film to Dostoevsky when it opened stateside in 1998. The Crime and Punishment parallel is real, with one difference, Raskolnikov is tormented almost immediately. Jonas keeps choosing not to be. That is the colder read and the better film.
What Nolan Did With It

The 2002 remake moved everything to Alaska, added about 20 minutes, and made the detective a fundamentally decent man destroyed by circumstance. Al Pacino does the thing Pacino does. Robin Williams is genuinely unsettling in a way the film earns. Hilary Swank does more with her role than the script deserves. It is a competent Hollywood thriller and I have not thought about it since I watched it.
The key structural difference, in Nolan’s version, the detective dies. Some weight lifted. In the original, Jonas lives. Goes home. Carries it. That is the correct ending and the more disturbing one, and I will not call it a spoiler because you needed to know.
About This Release

Second Sight did not cut corners. The 4K restoration carries a director-approved HDR grade with Dolby Vision, and Thurmann-Andersen’s washed-out oppressive whites have never looked this punishing. The dual format edition puts the feature and bonus material on both the UHD and Blu-ray, which is a small detail that collectors notice and appreciate.
The physical package is a rigid slipcase with new art by Peter Strain, a 120-page book with essays from Jenn Adams, Mitchell Beaupre, Barry Forshaw, Francesco Massaccesi, Priscilla Page, and Travis Woods, and six collector art cards. The book reads like it was commissioned from people who actually watched the film. That sounds like a low bar. It is not.
What Is on the Discs

The audio commentary with Skjoldbjærg and co-writer Nikolaj Frobenius is the feature you will come back to. A director revisiting his debut nearly thirty years out has usually dropped the defensiveness and kept the honesty, and this one has that quality. Two new interviews accompany it: “Running on Instinct” with Skjoldbjærg, and “Falling Into It” with producer Petter J. Borgli. The producer interview fills in context the film itself never bothers to explain.
Alexandra Heller-Nicholas contributes a piece called “Private Prisons” that treats the film analytically without treating it as a sacred object. Three of Skjoldbjærg’s short films are included: Spor, Close to Home, and Near Winter. Watch those first if you want to know where Insomnia came from.
Buy It or Don’t

If you have never seen this film, the answer is yes. Full stop.
If you own the Criterion edition and you are doing upgrade math. The restoration is the definitive visual presentation and the commentary is new material unavailable anywhere else. Whether that moves the needle depends on you.
Insomnia is a Norwegian film about guilt dressed as a detective story. Jonas Engström did not need the midnight sun to lose his mind. He was already most of the way there.
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