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

^[PDF] The 1989-90 Budget: Perspectives and Issues

tQJ£lg~y~£~n,tr.,QJ1!l,1h!i.12J!:.c!glitrlXg£ii~· The adoption of Proposition 98 by the voters in November places another 40 percent of the budget "off-limits" to legislative control of its funding level.
https://lao.ca.gov/analysis/1989/pandi_89_part1.pdf

An Update on California's Film Tax Credit Programs [EconTax Blog]

Jul 22, 2019 - Because most film and television productions can be made almost anywhere, many U.S. states, Canadian provinces, and other foreign governments offer generous financial incentives to attract film and television production to their regions.
https://lao.ca.gov/LAOEconTax/Article/Detail/388

California's Tax System: A Primer, Chapter 5

The Estate Tax and the Generation-Skipping Transfer Tax The fifth largest source of General Fund taxes, the Estate Tax and the Generation-Skipping Transfer (GST) Tax accounted for an estimated $937 million in 1999-00, or a bit under 2 p ercent of the total.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter5.html

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Division of Rehabilitative Programs Television (DRP ‑TV). The state provided $3.5  million one ‑time funding for equipment in 2016 ‑17 and provides about $400,000 ongoing funding for DRP ‑TV, which is a closed ‑circuit platform that delivers 24/7 televised programming content.
https://lao.ca.gov/Publications/Report/4913

Overview of Motion Picture Industry and State Tax Credits

In addition to editing, the process typically includes sound editing, adding sound effects, adding a musical score, adding visual effects, color correction, and other technical tasks. Following the completion of principal photography, post –production may take a week or many months depending on the length of the project and, more critically, the number and complexity of the added visual effects.
https://lao.ca.gov/reports/2014/finance/tax-credit/film-tv-credit-043014.aspx

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125

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

^[PDF] A Review of the Teacher Layoff Process in California

Districts recently have begun to use the equal protection provision to skip Equal protection of the laws Math or science specialization/credential/certification Specialized training/experience in high-need program Special education credential/certification Criteria School Districts Use When Breaking Ties and Skipping Junior Teachers Tie-Breaking 10% 20 30 40 50
https://lao.ca.gov/reports/2012/edu/teacher-layoffs/teacher-layoffs-032212.pdf

^[PDF] California's First Film Tax Credit Program

The CFC allocated a total of $223 million in film tax credits to 80 projects in active production through November 30, 2015. In addition, as of that date, another $130 million in tax credits was available and had not yet been allocated to specific projects.
https://lao.ca.gov/reports/2016/3502/First-Film-Tax-Credit-Prog-092916.pdf