The 2026-27 Budget: California Competes Extension [Publication Details]

Mar 18, 2026 - The 2026-27 Budget: California Competes Extension [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/5162

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - The 2026-27 Budget: California Competes Extension California Competes Extension Overview California Competes Provides Incentives to Attract Business Investment. California Competes is an incentive program run by the Governor ’s Office of Business and Economic Development (GO-Biz.)
https://lao.ca.gov/Publications/Report/5162

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

Feb 28, 2025 - California’s Motion Picture Industry California Remains the Largest Player in the U.S. Motion Picture Industry. 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

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

Feb 23, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5132

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Conversely, there is also the potential for a selection effect, whereby the version 4.0 requirements cause productions that are more diverse to select into California or productions that are less diverse to select out of California.
https://lao.ca.gov/Publications/Report/5036

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

May 1, 2025 - Chapter 114 of 2021 (SB 144, Portantino) required our office to issue a report summarizing the workforce diversity information collected by the California Film Commission (CFC) and evaluate the effectiveness of the tax credit for increasing diversity.
https://lao.ca.gov/Publications/Detail/5036

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - This report lays out various options to raise and lower taxes in California and offers a comparative evaluation of those options in the areas of budgeting, economy, taxpayer experience, progressivity, and fairness.
https://lao.ca.gov/Publications/Detail/5170

Understanding California's Sales Tax - Five Things to Know About California's Sales Tax [Video]

Understanding California's Sales Tax - Five Things to Know About California's Sales Tax [Video] Search LAO Videos Understanding California 's Sales Tax May 6, 2015 Economist Seth Kerstein  provides information about California 's sales tax as a companion piece to the LAO 's report, Understanding California's Sales Tax .
https://lao.ca.gov/Videos/player?playlistId=94

Volatility of the Personal Income Tax Base

Feb 8, 2017 - This is because (1)  some of the more stable pieces of personal income are not taxed under California ’s PIT and (2)  the PIT tax base includes capital gains (gains on sales of stock, bonds, certain homes, and other assets), which are extremely volatile from year to year and are not counted by BEA in personal income.
https://lao.ca.gov/Publications/Report/3548

Understanding California’s Property Taxes - Tax Receipts Vary [Video]

Understanding California’s Property Taxes - Tax Receipts Vary [Video] Search LAO Videos Understanding California’s Property Taxes November 29, 2012 In these videos, Principal Fiscal and Policy Analyst Mark Whitaker and Fiscal and Policy Analyst Chas Alamo discuss California 's property tax as a companion piece to the LAO 's report "Understanding
https://lao.ca.gov/Videos/Player?playlistId=16&videoId=54