The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  3 shows how credits have been allocated across sectors over the last five years. Of the $1.2  billion in awards made between 2021 and 2025, around $650  million, or over half, has been allocated to businesses in advanced manufacturing.
https://lao.ca.gov/Publications/Report/5162

California’s First Film Tax Credit Program

Sep 29, 2016 - In reality, there is always some slack in some parts of an economy and scarcity in many parts of an economy. The economic benefits of the new motion picture production spending are reduced to some extent by the opportunity cost of whatever economic activity was superseded.
https://lao.ca.gov/Publications/Report/3502

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Figure  2 shows our estimates of the share of all larger housing developments that were built on unplanned sites in select cities. (These numbers are rough estimates based on publicly available information.
https://lao.ca.gov/Publications/Report/3605

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

Feb 28, 2025 - Figure  7 shows the types of productions that were awarded tax credits. The most notable change is an increase in the share of credits awarded to non ‑relocating TV shows from 51  percent in the first decade of the program to 59  percent in the credits most recent iteration starting in 2020, with a corresponding decrease in credit allocations for feature films.
https://lao.ca.gov/Publications/Report/5000

Updating the California Necessities Index

Aug 14, 2025 - In particular, the fact that the BLS has discontinued publishing statistics for the household fuels and other utilities category for metropoli tan areas shows that they have found it difficult to collect a sufficient sample of prices in this category.
https://lao.ca.gov/Publications/Report/5065

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

Feb 23, 2026 - January budget documents show that CDTFA ’s spending on the Cannabis Tax Program has come not just from the Cannabis Tax Fund, but also from the General Fund. For example, in 2024 ‑25, $13.1  million of CDTFA ’s Cannabis Tax Program spending came from the Cannabis Tax Fund, while $3.1  million came from the General Fund.
https://lao.ca.gov/Publications/Report/5132

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Figure  2 shows the composition of the broader motion picture workforce in California by gender and ethnicity for both 2009 and 2023. First, the overall motion picture workforce shows a similar pattern to the CFC statistics in Figure  1: men and white individuals represent the largest shares of the workforce.
https://lao.ca.gov/Publications/Report/5036

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Figure  5 shows that the racial and ethnic composition of rebate-paying jurisdictions is substantially different from other parts of the state. Jurisdictions that paid $1 to $20 per resident have substantially more Latino residents and fewer white residents than the state as a whole.
https://lao.ca.gov/Publications/Report/5074

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Figure  5 shows that mid-to-high-wage workers are much more likely to work full-time than low-wage workers. As a result, the gap between these groups ’ weekly earnings is wider than the gap between their hourly wages.
https://lao.ca.gov/Publications/Report/4878/1

The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Jan 26, 2022 - The figure shows that 339 personal income tax (PIT) payers and 3,866  corporation taxpayers had business income over $1  million and used a NOL deduction. The  figure also shows the use of NOL deductions by corporate taxpayers across industry sectors.
https://lao.ca.gov/Publications/Report/4500