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’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

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

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

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package increases the annual allocation of credits available under the Film and Television Tax Credit from $330  million to $750  million. This increase applies to version 4.0 of the program from fiscal years 2025-26 through 2029-30 and is estimated to reduce state revenues by $209  million per year by 2028-29, and more than this in subsequent years.
https://lao.ca.gov/Publications/Report/5081

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - The number of ZEBs purchased in advance of the ICT time lines. The ICT ’s minimum ZEB purchase requirements began in 2023, while bus fleet data currently are available through 2022. As a result, these two performance indicators are effectively identical.
https://lao.ca.gov/Publications/Report/4890

Fixing Unemployment Insurance

Dec 2, 2024 - UI Take ‑Up Rate Is In ‑Line With Other State and Federal Benefit Programs. The national UI take ‑up rate among eligible unemployed workers is roughly similar to estimated statewide take ‑up rates in other programs.
https://lao.ca.gov/Publications/Report/4943

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - The department ’s phone lines were routinely overwhelmed by the number of frustrated callers. These failures caused hardship for unemployed workers and their families, held back the economic recovery during both periods, and spurred frustration among Californians with their state government.
https://lao.ca.gov/Publications/Report/4615