January In Pictures

[Amit Bolds]

ThePersonal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including motion picture credits for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020, subject to a computation and ranking of applicants based on a jobs ratio. Existing law allows the credit for the taxable year in which the commission issues a credit certificate for the qualified motion picture for the applicable percentage of all qualified expenditures, as defined, paid or incurred by the qualified taxpayer in all taxable years for that qualified motion picture. Existing law limits the aggregate amount of these credits allocated in each fiscal year to $330,000,000 through and including the 201920 fiscal year, except as provided. Existing law requires an applicant for the credit to file an application that contains certain information.

This bill would establish similar credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after January 1, 2020, to be allocated by the California Film Commission on or after July 1, 2020, and before July 1, 2025, except as provided. This bill would allow a credit in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state, with additional credit amounts allowed, including for amounts equal to specified qualified expenditures and qualified wages relating to original photography outside the Los Angeles zone, as specified.

This bill would limit the aggregate amount of these new credits to be allocated in each fiscal year to $330,000,000 plus additional specified amounts. The bill, subject to a computation and ranking of applicants based on the jobs ratio, as defined, would require the California Film Commission to allocate credit amounts subject to specified categories of qualified motion pictures in 2 or more allocation periods per fiscal year beginning on or after July 1, 2020, and issue credit certificates. The bill, among other things, would additionally require an applicant for the credit to include in the application the applicants written policy against unlawful harassment and a summary of the applicants voluntary programs to increase the representation of minorities and women in certain job classifications, as specified. The bill would require the California Film Commission to annually post on its Internet Web site and make available for public release specified aggregated diversity information collected from an applicant.

Existing law, for taxable years beginning on or after January 1, 2016, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, also allows application of the credit amount against qualified state sales and use taxes, as provided.

This bill, for taxable years beginning on or after January 1, 2020, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, would allow application of the credit amount against qualified state sales and use taxes, as provided.

Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest.

All my pictures .jpeg have been converted to PDFs and when I click on them I get the following error message: Adobe Reader could not open because it is either not a supported file or because the file has been damaged (example, it was sent as an email attachment & wasn't coded correctly.)

i too have just found out that all my photos in jpg format have been changed to pdf format on my iphone and on my main computer without me knowing it. There are thousands of photos. I only found out when i tried to edit a photo and my editor would not let me do it. Does anyone know why or how this has happened? I have not changed anything at all. I am pretty angry about this as i wanted to keep my photos in jpeg format.

Sorry i may have been confusing two issues here. The main problem i have has nothing to do with iphone, it concerns my main computer running Windows 7. i have many thousands of photographs going back to 1995 and yesterday i noticed that all of them have been converted from jpeg to pdf -- All of them! When i look for a solution on the internet it says get a converter programme to turn pdf into jpeg. But there is something fundamentally wrong when my computer has done the conversion without me knowing and without me doing anything different. I fear that all my high resolution photos are now 'lost' in low resolution pdf files. I run Adobe Acrobat XI Pro and so i assume that this may have something to do with it - the programme automatically upgraded recently. But i may be wrong of course and it maybe a Windows 7 issue. But if anyone can point me in the right direction please. My issue with iphone was that i also noticed that my iphone has suddenly started saving pictures as pdfs as well. this may be connected to my main problem.

If they are still .jpg/.jpeg, but automatically open with Adobe Reader or Acrobat, then it is simply a matter of the file association: your .jpg/.jpeg files need to be associated with your default imaging program, not Adobe Reader.

Thanks for your prompt reply. I think you have solved the problem for me! When i look into the file properties the picture files show as 'Adobe Acrobat Document (jpg)' whereas a 'normal' Adobe document shows as 'Adobe Acrobat Document (pdf)' However, I looked into the file extension and the default program (following your link). There is in fact a file extension Adobe Acrobat (jpg) and the default program setting seems to be Adobe Acrobat. i changed this to Windows photo viewer and by magic all my picture files are now jpegs again. Wonderful! i do not know how this switch occured as i had not done this myself. maybe some update in wondows or adobe made the change as. But i am back to normal again! So many thanks for your help - greatly appreciated.

I am having the same problem - all my photos have been converted to PDFs. I don't want to get into changing file extensions. This must be a defect in Adobe Reader DC. I guess the only solution is to go back to Microsoft Edge

That link that you provided just takes me to MS Help. I asked them and they were much more helpful than Adobe help. I was able to fix the problem. Thanks for steering me in the MS direction for a solution

If you have a Windows 7 OS machine, you may want to try opening any "apparently converted" jpeg to pdf file by....(1) Right Clicking on the "pdf" file....(2) Click on "Open With"....(3) Then, choose from the App. Software program choices...."Windows Photo Viewer"......This would open the so-called pdf file in "jpeg" mode......You would also note that all your "jpeg" have returned to their "jpeg" file extensions.

Hard to believe that such a nightmarish problem has such a straightforward solution. I thought I faced the prospect of having to manually change the file type for hundreds of affected jpg files. Thanks for sharing the technique.

The problem I'm having with this is that I'm not given a different option to open with. Some of the pictures have been converted to PDF and no longer say jpg or png. The only option I'm given is to open with Adobe Acrobat Document, there is no "Open with" option. I can go to properties and change the "open with" on there, however, even if I change the opens with program to Windows Photo Viewer, the file remains a PDF and will not open. Even if I add .png or .jpg in the file name, nothing will convert it back from a PDF.

All of my pics on my Windows 10 did the same thing and I am mad. It automatically did it without asking. Now I have a bunch of PDFs that I have to change back to jpeg or other formats to easily resize. Thanks a lot Adobe for ruining my life.

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