Overview of Motion Picture Industry and State Tax Credits

The Motion Picture Industry Production Process The motion picture industry creates films, television programs, and other motion picture products (such as commercials and music videos) for distribution through various channels —including movie theatres, television broadcasters, and retailers.
https://lao.ca.gov/reports/2014/finance/tax-credit/film-tv-credit-043014.aspx

^[PDF] The Gaming Revenue Act of 2004

(These latter facilities do not have live racing; instead, they allow betting on televised races occurring elsewhere in the world.) The state receives revenue from the horse racing activities from license fees, penalties, and the collection of approximately 1 percent of the gross amount wagered at any licensed event.
https://lao.ca.gov/ballot/2003/031060.pdf

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

^[PDF] Governor’s May Revision: Expansion of Inmate Rehabilitation Programs

Currently, CDCR provides six television channels with rehabilitation programming content to inmates. The May Revision proposes $3.7 million in 2016-17 to develop video content and provide the hardware and software needed to expand access to the television service.  Innovative Programming Grants.
https://lao.ca.gov/reports/2016/3462/Inmate-Rehabilitation-051616.pdf

^[PDF] "Homeland Security Act of 2004"

(These latter facilities do not have live racing; instead they allow betting on televised races occurring elsewhere in the world.) The state receives revenue from the horse racing activities from license fees, penalties, and the collection of approximately 1 percent of the gross amount wagered at any licensed event.
https://lao.ca.gov/ballot/2003/030930.pdf

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

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - An observed increase in labor force diversity among productions receiving tax credits could come from two different channels. It could be that DEIA requirements are having an actual effect on representation.
https://lao.ca.gov/Publications/Report/5036

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - Focus Here on Major Downturns Because Short-Lived Corrections Usually Have Little Impact on Revenues. Smaller, short-lived corrections occur frequently, among them the 1997 Asian financial crisis, the 2011 U.S. debt celing standoff, the 2015 Chinese growth slowdown, the early pandemic drop in 2020, and the 2025 tariff selloff.
https://lao.ca.gov/LAOEconTax/Article/Detail/852

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - Focus Here on Major Downturns Because Short-Lived Corrections Usually Have Little Impact on Revenues. Smaller, short-lived corrections occur frequently, among them the 1997 Asian financial crisis, the 2011 U.S. debt celing standoff, the 2015 Chinese growth slowdown, the early pandemic drop in 2020, and the 2025 tariff selloff.
https://lao.ca.gov/LAOEconTax/article/Detail/852

Supplements E&F: California Tax Policy and the Internet

For example, the South Carolina Supreme Court found in Geoffrey vs. State of South Carolina that “purposeful direction” of business activities and the presence of intangibles constituted sufficient nexus for due process clause purposes.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup3.html