The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - The 2023-24 Budget: California's Film Tax Credit 17% for relocating TV series 8% for independent films Base: 20% of qualified spending. Base: 20% of qualified spending, plus additional: Base: 20% of qualified spending, plus additional: Independent films: 25% 5% of spending outside LA 5% of visual effects 5% to 10% of spending outside LA (up to 30% total) 5% of visual
https://lao.ca.gov/Publications/Report/4713

The 2025-26 Budget: California Community Colleges

Mar 5, 2025 - Common Cloud Data Platform In this section, we first provide background on the Common Cloud Data Platform, a demonstration project the Chancellor ’s Office launched to provide shared access to student data across participating districts.
https://lao.ca.gov/Publications/Report/5005

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

Feb 28, 2025 - Film and Television Tax Credit Program California Film Tax Credit Created in 2009. In response to the proliferation of state ‑level tax credits and other incentives for film and TV production in the early 2000s, the Legislature approved the creation of its own credit in 2009.
https://lao.ca.gov/Publications/Report/5000

The 2021-22 Spending Plan: Other Provisions

Sep 23, 2021 - From the increased amount of credits, $75  million is for recurring television series and $15  million is for television series that relocate to California from other states. The budget package also places new limits on the total amount of credits any one recurring television series may receive.
https://lao.ca.gov/Publications/Report/4452

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

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Division of Rehabilitative Programs Television (DRP ‑TV). The state provided $3.5  million one ‑time funding for equipment in 2016 ‑17 and provides about $400,000 ongoing funding for DRP ‑TV, which is a closed ‑circuit platform that delivers 24/7 televised programming content.
https://lao.ca.gov/Publications/Report/4913

The 2026-27 Budget: California Community Colleges

Mar 5, 2026 - The Governor also proposes smaller ongoing augmentations for various targeted purposes, including Calbright College, the Healthy School Food Pathways program, the Common Cloud Data Platform, and credit for prior learning.
https://lao.ca.gov/Publications/Report/5150

The 2026-27 Budget: California Community Colleges [Publication Details]

Mar 5, 2026 - This brief analyzes the Governor’s budget proposals for the California Community Colleges. It covers apportionments, enrollment growth, Calbright College, and various other proposals.
https://lao.ca.gov/Publications/Detail/5150

The 2024-25 Budget: Temporary Corporation Tax Increases [EconTax Blog]

May 17, 2024 - Examples include the research and development credit, the California Competes credit, and the film and television credit. The research and development credit is the state ’s single largest business credit, reducing revenue by around $2 billion each year.
https://lao.ca.gov/LAOEconTax/Article/Detail/804

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Film and Television Production Tax Incentives. We evaluated the economic effects of an income tax credit for motion picture production in 2016 at the request of the legislature. In this report, we estimated that about one ‑third of the film and television projects that received a tax credit under this program would probably have been made in California anyway.
https://lao.ca.gov/Publications/Report/4331