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

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

Supplements E&F: California Tax Policy and the Internet

Telephone and Internet activities are routed through a com plex system of microwave transmissions, fiber optics, satellites, and cables which make the tasks associated with identifying the direct costs associated with a particular tr ansmission financially prohibitive.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup3.html

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

Overview of Motion Picture Industry and State Tax Credits

As shown in Figure 8, 37 states currently offer and fund some sort of film and television production incentive. Maryland Recently Extended Film and Television Production Subsidy Maryland, like many states, competes to attract film and television productions.
https://lao.ca.gov/reports/2014/finance/tax-credit/film-tv-credit-043014.aspx

^[PDF] 1969 Budget Analysis: Local Assistance

Payments under this program, however, shall not exceed one-half the cost to the local agency of providing televised instruction. The Department of Education reports that approximately 33 percent of the current public school enrollment for grades K-14 is receiving some instruction by television.
https://lao.ca.gov/analysis/1969/21_local%20_assistance_1969.pdf

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

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

Fair exhibits, mass mailings, and statewide television commercials, with focus groups and surveys before and after broadcast of the television commercials to measure the impact on public awareness of investment and lending fraud.
https://lao.ca.gov/analysis_2002/general_govt/gen_13_2180_anl02.htm

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

As a recent report by the Headway Project, an advocacy group, described it, “after the credits are allocated on July 1, California effectively has no film and TV tax credit program at all.” LAEDC Study Studied Productions Receiving the First $199 Million of Tax Credit Allocations.
https://lao.ca.gov/reports/2012/stadm/letters/evaluate-film-tax-credit-061312.pdf

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