The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - The 2023-24 Budget: California's Film Tax Credit 17% for relocating TV series 8% for independent films Base: 20% of qualified spending. Base: 20% of qualified spending, plus additional: Base: 20% of qualified spending, plus additional: Independent films: 25% 5% of spending outside LA 5% of visual effects 5% to 10% of spending outside LA (up to 30% total) 5% of visual
https://lao.ca.gov/Publications/Report/4713

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - Film and Television Tax Credit Program California Film Tax Credit Created in 2009. In response to the proliferation of state ‑level tax credits and other incentives for film and TV production in the early 2000s, the Legislature approved the creation of its own credit in 2009.
https://lao.ca.gov/Publications/Report/5000

Film and Television Production: Overview of Motion Picture Industry and State Tax Credits - Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Video]

Film and Television Production: Overview of Motion Picture Industry and State Tax Credits - Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Film and Television Production: Overview of
https://lao.ca.gov/Videos/Player?playlistId=59

California's High Housing Costs: Causes and Consequences - Why Doesn’t California Build Enough Housing? [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Why Doesn’t California Build Enough Housing? March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=138

California's High Housing Costs: Causes and Consequences - Consequences of California's High Housing Costs [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Consequences of California 's High Housing Costs March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=139

California's High Housing Costs: Causes and Consequences - California's High Housing Costs - Overview [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video California 's High Housing Costs - Overview March 17, 2015
https://lao.ca.gov/Videos/player?playlistId=20

Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Publication Details]

Apr 30, 2014 - Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3007

California’s First Film Tax Credit Program [Publication Details]

Sep 29, 2016 - We find that about one–third of the film and television projects receiving incentives under this program would probably have been made in California anyway. We suspect that this level of “windfall benefits” to some credit recipients may be low compared to other tax credits, which would suggest that the first film tax credit program targeted the types of production vulnerable to being filmed outside the state relatively well.
https://lao.ca.gov/Publications/Detail/3502

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081/

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - In 2009, the Legislature created a film tax credit to encourage motion picture and television productions to locate in California. The 1990s and 2000s had seen a proliferation of similar credits in other states and countries, which led to policymakers voicing concerns about projects choosing to film in jurisdictions with generous incentives instead of in Hollywood, often referred
https://lao.ca.gov/Publications/Report/5036