Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - At the other end of the spectrum, in many counties —mostly less populous counties outside of the state ’s major metropolitan areas —no jurisdictions paid any rebates in 2023-24. …But Largest Payments Concentrated in a Few Jurisdictions.
https://lao.ca.gov/Publications/Report/5074

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

Feb 28, 2025 - Incentives Outside the U.S. Are Becoming Common, More Generous. California ’s competition for motion picture production is increasingly coming from outside the United States. In particular Australia, Canada, and the United Kingdom have tax credits and incentives that are more generous than most similar incentives in the United States.
https://lao.ca.gov/Publications/Report/5000

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943

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

Mar 18, 2025 - Due to the state ’s precarious budget condition, the bar for new spending outside of core responsibilities should be quite high. If the Legislature wants to expand support for commercial activities, other programs provide more promising opportunities.
https://lao.ca.gov/Publications/Report/5018

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - However, the array of interventions and the range of acceptable goals and methods, including the use of external partners to administer programs makes it difficult to provide a detailed evaluation of individual initiatives outside of broad comparisons of film tax credit recipients to the workforce more generally.
https://lao.ca.gov/Publications/Report/5036

Biannual Report on Truck Deliveries

Dec 1, 2021 - The buyer uses the truck exclusively outside of California or exclusively in interstate or foreign commerce. Statutory Reporting Requirement. Assembly Bill  321 directs our office to submit a biannual report measuring the number of truck deliveries affected by the new exemption.
https://lao.ca.gov/Publications/Report/4479

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Under the ICT, CARB will exempt a transit agency from the requirements described above under specified conditions outside the agency ’s control, including: The agency declares a financial emergency. Delayed construction of infrastructure.
https://lao.ca.gov/Publications/Report/4890

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

Feb 28, 2023 - 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 effects Independent films and relocating television: 25% Independent films and relocating television: 25% Other Requirements Complete “career readiness ” requirement.
https://lao.ca.gov/Publications/Report/4713

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - How Much of the Funding Will Be Spent Outside the State? As our economy is closely integrated with other states and other countries, some of the economic benefits from new spending in California will go to areas outside the state.
https://lao.ca.gov/Publications/Report/4331

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - For example, Los Angeles and Inland Empire projects (which include projects outside of the Ports of Los Angeles and Long Beach) constituted roughly one ‑third of estimated costs for projects included in the 2020 California Freight Mobility Plan, followed by the Bay Area (nearly one ‑third) and San Diego (about one ‑sixth).
https://lao.ca.gov/Publications/Report/4540