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 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
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

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - As discussed in the “Assessment ” section of the report, the CAEATFA exemption leads to higher capital investment through two channels: a scale effect and a substitution effect. CAEATFA ’s estimate of the increase in equipment purchases includes both effects.
https://lao.ca.gov/Publications/Report/3907

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

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