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Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - Option  4 would carry the same cost as option   3 —about $157   million —illustrating how the Legislature can tailor the credit percentages to reflect the benefit it wants to provide to filers across different income ranges.
https://lao.ca.gov/Publications/Report/3417

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

Feb 28, 2023 - “The Effects of School Spending on Educational and Economic Outcomes: Evidence from School Finance Reforms. ” The Quarterly Journal of Economics 131.1 (2016): 157 ‑218. O ’Brien, Nina F., and Christianne J.
https://lao.ca.gov/Publications/Report/4713