Gene Maddaus Senior Media WriterThe Motion Picture Association unveiled a report on Friday that calls for a vast expansion of the California film and television tax credit.The report contends that the credit generates billions of dollars in economic benefits for the state and produces a positive return in state and local tax revenue. The report advocates expanding the state credits for film and TV production and for the construction of soundstages, as well as creating a new credit for visual effects work.The report also argues for making the existing credits refundable or transferrable, which would allow studios to benefit even if they do not have tax liability in the state.The MPA represents six studios — Disney, Netflix, Warner Bros., Sony, Universal and Paramount — and has led the charge in pushing for increases in state tax credits across the country over the last two decades.