Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Additionally, only version 3.0 projects that have been completed are included in the data, and may not represent the set of all projects that will be completed under version 3.0 of the credit. Evaluating Changes Made in Program 4.0 New Diversity Rules Provide a More Credible Incentive for Applicants.
https://lao.ca.gov/Publications/Report/5036

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

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 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Natcast Chose Site in Sunnyvale. In July 2024, Natcast and the Department of Commerce officially launched a site selection process for three flagship R &D facilities. Through this process, they discussed prospective sites with economic development organizations, such as the GO-Biz in California.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget provides a net increase of $23  million one-time General Fund for the construction phase of the Relocation of Red Mountain Communications Site project. The increase in construction costs stems mainly from site conditions, which were found to be more complex than initially estimated and require the use of specialized vehicles, structures, and equipment.
https://lao.ca.gov/Publications/Report/5081/

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - The idea of adding grants to California Competes raises questions that require significant Legislative deliberation. Due to these concerns and others, we suggest that the Legislature instead focus on expanding the Main Street Credit proposal.
https://lao.ca.gov/Publications/Report/4327

The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - To address the imbalance between the licensing program’s costs and revenue, we further recommend the Legislature (1) temporarily increase fees on tobacco retailers, wholesalers, and distributors, and (2) direct BOE and the California Department of Justice to explore options to reduce the program’s costs by promoting electronic filing of schedules and tax returns.
https://lao.ca.gov/Publications/Detail/3239

A Look at Voter-Approval Requirements for Local Taxes [Publication Details]

Mar 20, 2014 - Recently, the Legislature has shown interest in exploring changes to voter-approval requirements for local taxes. Several proposals to place changes before the voters have been introduced during the current legislative session.
https://lao.ca.gov/Publications/Detail/2978

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes [Publication Details]

Feb 3, 2000 - Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes [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/657