California’s First Film Tax Credit Program

Sep 29, 2016 - Limitations of Regional Input–Output Modeling California ’s first film tax credit increased motion picture production spending in the state. To estimate how much the state ’s economy grew given that increased economic activity, we use economic multipliers calculated by a regional input –output model called the Regional Input –Output Modeling System (RIMS II).
https://lao.ca.gov/Publications/Report/3502

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - It starts with the projected increase in output due to the exemption. It then multiplies this increase in output by: ( 1)  t he share of the applicant ’s products projected to be sold in California, and ( 2)  t he sales tax rate.
https://lao.ca.gov/Publications/Report/3907

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

Feb 28, 2025 - Despite making up only 1.4 percent of California’s total economic output, the state’s motion picture industry is one of its most iconic, particularly given its heavy concentration in Hollywood and Los Angeles County.
https://lao.ca.gov/Publications/Report/5000

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 [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/5074

Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details]

Aug 20, 2025 - Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [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/5067

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Updating the California Necessities Index [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/5065

Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details]

Jun 24, 2025 - Annual Report on Tax Exemptions for Medicinal Cannabis [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/5059

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Federal taxes on beer and spirits tax the output of larger brewers and distilleries more heavily than the output of smaller producers. The federal tax on wine has rate tiers that depend both on winery size and alcohol content.
https://lao.ca.gov/Publications/Report/4123

Overview of Diversity Efforts in the Film Tax Credit Program [Publication Details]

May 1, 2025 - Overview of Diversity Efforts in the Film Tax Credit Program [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/5036

The 2025-26 Budget: Governor’s Office of Business and Economic Development [Publication Details]

Mar 18, 2025 - The 2025-26 Budget: Governor’s Office of Business and Economic Development [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/5018