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

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - New vs. Existing Programs. Funding is currently proposed to be allocated through a new program under CalSTA. However, other existing programs—like the Trade Corridor Enhancement Program, which is administered by California Transportation Commission and funds similar goods movement infrastructure projects—could be used to allocate the proposed funding.
https://lao.ca.gov/Publications/Report/4540

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - FTB also engages in ongoing efforts to educate tax preparers about t he state EITC and, like other organizations, FTB conducts publicity across media channels to raise awareness about the state EITC and free tax preparation services.
https://lao.ca.gov/Publications/Report/3826

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Innovative Clean Transit (ICT) Regulation Conventional Buses vs. ZEBs. The ZEB exemption, the ICT regulation, and various other policies make a distinction between conventional buses and ZEBs. Conventional buses burn diesel, compressed natural gas, or other fuels that emit greenhouse gases (GHGs) and other air pollutants.
https://lao.ca.gov/Publications/Report/4890

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Consequently, monthly ownership costs for these homeowners were around $1,000 less than the typical homeowner ($1,650 vs. $670). Because most inherited homes have been owned for decades, children typically are receiving a property with lower ownership costs.
https://lao.ca.gov/Publications/Report/3706

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - Statute directs CAEATFA to make an up ‑or ‑down decision on each application based on various criteria, including the “benefit to the state, ” which the authority has interpreted primarily in fiscal terms.
https://lao.ca.gov/Publications/Report/3907

Taxation of Sugary Drinks

Nov 26, 2018 - Key Trade ‑Off: Main Policy Goal vs. Other Health Effects. The potential exclusion of 100  p ercent juice illustrates a general trade ‑off in the design of sugary drink taxes. Some sugary drinks contain beneficial nutrients.
https://lao.ca.gov/Publications/Report/3903

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Agreements last for five years, by which time all employment and investment milestones must be achieved to claim the full credit amount. In addition, these milestones must be maintained for a further three years.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - As the Legislature weighs these trade ‑offs, it also must consider a related question: which taxes and fees should support each program? We turn to this in the next section. How Should the State Pay for These Programs?
https://lao.ca.gov/Publications/Report/5132

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

Feb 19, 2026 - LAO Comments Repeal Ongoing Aspect of Mandate by Eliminating Printing Requirement … We recommend the Legislature remove the disclosure requirement in Chapter  712, which would have the effect of repealing the mandate (and mandate costs) going forward.
https://lao.ca.gov/Publications/Report/5130