Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer. If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues.
https://lao.ca.gov/Publications/Report/5074

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

Feb 28, 2025 - In contrast, filming activity following the strikes has shown no signs of recovering so far, with shoot days slightly declining further in 2024. Figure  5 shows the differing effects of these two events by comparing the total percent change in employment levels for California and the U.S. since 2019.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In the 2023-24 session, the Legislature passed and the Governor signed Chapter  849 (AB  3218, Wood) and Chapter  462 (SB  1230, Rubio). These laws require the Attorney General to establish a list of unflavored tobacco products to simplify enforcement of the flavor ban.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - The federal administration ’s options for reducing Natcast ’s funding are somewhat limited, since Congress already appropriated the money and Natcast ’s workers are not government employees. Notably, however, the federal administration already has tried to cut some spending that meets these criteria.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Chapter  231 Requires Start-Up Loan for CDTFA. Chapter  231 directed the Director of the Department of Finance to transfer $2.4  million from the General Fund to CDTFA as a loan to implement this new tax.
https://lao.ca.gov/Publications/Report/4970

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Although below ‑the ‑line positions make up the large majority of workers in the motion picture industry, some studies have documented a relationship between the gender/race/ethnicity of executive positions (such as director/producer) and the downstream diversity of cast and crew for that production.
https://lao.ca.gov/Publications/Report/5036