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

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

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

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

California’s First Film Tax Credit Program

Sep 29, 2016 - Bottom Line: Billions in Net Added State Economic Output Film Tax Credit Likely Increased Economic Output. As we discussed above, we believe that the first film tax credit program increased spending on motion picture production by roughly $4.5  billion.
https://lao.ca.gov/Publications/Report/3502

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Although below ‑the ‑line positions make up the large majority of workers in the motion picture industry, some studies have documented a relationship between the gender/race/ethnicity of executive positions (such as director/producer) and the downstream diversity of cast and crew for that production.
https://lao.ca.gov/Publications/Report/5036

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - New public spending is likely to be more effective at stimulating the economy during and immediately following a recession rather than late in an economic expansion. This is because the increased public spending may be less likely to displace private sector spending due to the amount of slack in the economy.
https://lao.ca.gov/Publications/Report/4331

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The 2025-26 California Spending Plan: Other Provisions 90 $6,314.1 For a variety of reasons, we do not reflect certain capital outlay projects in the figure or linked table. Specifically, to avoid double counting previously provided funds or because specific data are not available, we do not include projects for which funding is: (1)  continuously appropriated, such as some bond
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - In the case of the Cannabis Tax Program, we note: The administration has not presented any arguments linking the General Fund ’s share of costs to its share of indirect benefits. This is not part of a broad, systematic effort to allocate costs based on indirect benefits.
https://lao.ca.gov/Publications/Report/5132