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

Feb 28, 2025 - A recent shift away from claims against the corporate income tax and towards sales and use taxes is at least partially due to temporary restrictions placed on the use of tax credits as part of the 2020 ‑21 budget package.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: California’s Film Tax Credit [Publication Details]

Feb 28, 2025 - The 2025-26 Budget: California’s Film Tax Credit [Publication Details] Description: This brief discusses California's film tax credit and assesses the Governor’s Budget proposal to raise the amount of tax credits available for the California Film Commission to allocate to $750 million starting in 2025‑26.
https://lao.ca.gov/Publications/Detail/5000

The 2025-26 Budget: MCO Tax and Proposition 35 [Publication Details]

Feb 26, 2025 - The 2025-26 Budget: MCO Tax and Proposition 35 [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/4992

The 2025-26 Budget: MCO Tax and Proposition 35

Feb 26, 2025 - The 2025-26 Budget: MCO Tax and Proposition 35 3.6 MCO = managed care organization. Continues Funding 2024 Rate Increase … Though the MCO tax spending plan has changed over time, a few augmentations have remained throughout each plan.
https://lao.ca.gov/Publications/Report/4992

Local taxes. [Ballot]

Aug 14, 2025 - Vote Thresholds for Local Taxes. State law permits local governments to impose various other types of taxes with local voter approval. These include property-related taxes (such as taxes on parcels of property) and nonproperty-related taxes (such as a tax on hotel stays).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-006

Community Land Trust Property Tax Exemption [Publication Details]

Dec 20, 2024 - Community Land Trust Property Tax Exemption [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/4946

Community Land Trust Property Tax Exemption

Dec 20, 2024 - Community Land Trust Property Tax Exemption December 20, 2024 Community Land Trust Property Tax Exemption Properties used to provide affordable housing to low-income Californians generally are exempt from property taxes.
https://lao.ca.gov/Publications/Report/4946

Limiting pay for administrators at hospitals and physician groups. [Ballot]

Sep 22, 2025 - For example, it could reduce state tax revenue, much of which comes from income ta xes. This effect could be offset, however, if affected entities increase the pay of other staff, hire more workers, or increase charity care services.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-009

Nonprofit safety net health clinic expenses. [Ballot]

Sep 22, 2025 - While recent tax filing data indicates that most FQHCs spend less than 90  percent of their annual revenue on mission-related expenses, the ultimate number of clinics that might violate the initiative ’s requirements would depend on the Attorney General ’s definition of mission-related expenses.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-008

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Film Tax Credit Diversity Requirements Film Tax Credit Created to Counteract Motion Picture Incentives in Other States. In 2009, the Legislature created a film tax credit to encourage motion picture and television productions to locate in California.
https://lao.ca.gov/Publications/Report/5036