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

Feb 28, 2023 - States With Film Tax Credits Likely Have More Motion Picture Production. While some studies reach mixed or inconclusive findings, the balance of the evidence suggests that motion picture production increases in states with film tax credits.
https://lao.ca.gov/Publications/Report/4713

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

Jul 22, 2019 - The total cost of the first film tax credit likely will be between $600 million and $650 million, depending on the amount of credits that expire before they can be used. Nearly $1.2 Billion Allocated Under Program 2.0.
https://lao.ca.gov/LAOEconTax/Article/Detail/388

Overview of Motion Picture Industry and State Tax Credits

For example, nearly all states allow only so –called “ below –the –line ” wages to count towards the credit; however, several states allow some or all “ above –the –line ” expenses to also qualify. ( Above –the –line expenses are the wages and fees paid to the leading actors, the writer, and the director and below –the –line wages are for crew, some cast, and most production staff.)
https://lao.ca.gov/reports/2014/finance/tax-credit/film-tv-credit-043014.aspx

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

Feb 28, 2025 - Since the 2024 ‑25  budget package implemented similar restrictions, this trend will likely continue for the next few years. Mix of Productions Shifts Towards Television. Figure  7 shows the types of productions that were awarded tax credits.
https://lao.ca.gov/Publications/Report/5000

2002-03 Budget Analysis: General Government, Department of Corporations (2180)

Like the DOC proposal, the DMHC commercials sought to educate t he public about consumer-related issues and the department's role in addressing them. Thus, we do not anticipate that DOC will experience a significant increase in call volume.
https://lao.ca.gov/analysis_2002/general_govt/gen_13_2180_anl02.htm

Supplements E&F: California Tax Policy and the Internet

In addition, the ISP could be subject to taxation on the use of telephone lines to connect the subscriber to the Internet trunk lines. These taxes would be incorporated in its business costs, and to the e xtent possible, passed along to the Internet subscriber.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup3.html

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

^[PDF] Letter to Legislator--Evaluation of UCLA Film Credit Study

Given the conclusion that the net benefit of the credit program is likely less than shown in the LAEDC study, the LAEDC’s finding that the output-to-credit ratio was about 20-to-1 is likely overstated, as is its estimate of job gains resulting from the credit program.
https://lao.ca.gov/reports/2012/stadm/letters/evaluate-film-tax-credit-061312.pdf

LAO Publications

While a one-size-fits-all response very likely is not appropriate for such a diverse array of education segments, segment -specific plans likely could be very helpful. To this end, we recommend the Legislature require the education segments to develop plans that detail how much they set aside annually for scheduled maintenance, how they plan to eliminate their
https://lao.ca.gov/publications?page=49&year=0&publicationType=0

LAO Publications

While a one-size-fits-all response very likely is not appropriate for such a diverse array of education segments, segment -specific plans likely could be very helpful. To this end, we recommend the Legislature require the education segments to develop plans that detail how much they set aside annually for scheduled maintenance, how they plan to eliminate their
https://lao.ca.gov/Publications?page=49&year=0&publicationType=0