Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - As discussed above, the CAEATFA exemption overlaps heavily with another program —the partial exemption for manufacturing, R &D, and electricity ‑related equipment. We do not see a need for the state to administer two separate programs that provide similar benefits.
https://lao.ca.gov/Publications/Report/3907

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The increase in construction costs stems mainly from site conditions, which were found to be more complex than initially estimated and require the use of specialized vehicles, structures, and equipment.
https://lao.ca.gov/Publications/Report/5081/

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The budget package ma de two changes to ABLE account rules to conform to 2017 changes in federal law. The first change was to allow beneficiaries of ABLE accounts that have their own income to contribute amounts up to the federal poverty level to their own ABLE accounts.
https://lao.ca.gov/Publications/Report/4100

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - However, since the lag between the credit agreement and the outcomes of interest can be up to several years, we do not yet have the economic data to evaluate the most recent rounds of awards. Credit Recapture and Recycling Credits Can Be Reclaimed if Milestones Not Met or Maintained.
https://lao.ca.gov/Publications/Report/5162

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Supplier Diversity: contracting with qualified vendors, including but not limited to catering companies, accounting firms, equipment rentals, and postproduction houses, owned and operated by individuals from socially and economically underrepresented groups to support production.
https://lao.ca.gov/Publications/Report/5036

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - Taken together, these facts suggest that many loans are de facto additions to board members ’ staff in excess of budgetary authority. LAO Recommendation Use Provisional Language to Restrict Board Members ’ Use of Resources.
https://lao.ca.gov/Publications/Report/3609

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

Feb 28, 2025 - Although California has an agglomeration of infrastructure and skilled workers, production facilities are present in most states that offer a production incentive, and talent/equipment can be easily transported.
https://lao.ca.gov/Publications/Report/5000

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - Lease Costs, Operating Expenses, and Equipment. A second major category of state operations costs is facilities and equipment. This includes, for example, the cost to state departments for leases and other rental costs, as well as operating expenses and equipment (OE &E) —such as printing, communication, and travel.
https://lao.ca.gov/Publications/Report/4647

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Regulatory soft cap: $10  million of exemption per year (roughly $115  million of equipment). Statutory hard cap: $200  million of equipment per year (roughly $8  million of exemption). How to claim.
https://lao.ca.gov/Publications/Report/4327

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - The data do not tell us who received each donation. Some patients likely received more than one donation in 2024, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2024, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/5059