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

Feb 28, 2023 - States With Film Tax Credits Likely Have More Motion Picture Production. While some studies reach mixed or inconclusive findings, the balance of the evidence suggests that motion picture production increases in states with film tax credits.
https://lao.ca.gov/Publications/Report/4713

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

Feb 28, 2025 - Since the 2024 ‑25  budget package implemented similar restrictions, this trend will likely continue for the next few years. Mix of Productions Shifts Towards Television. Figure  7 shows the types of productions that were awarded tax credits.
https://lao.ca.gov/Publications/Report/5000

Assessing Community College Programs at State Prisons

Jul 1, 2024 - The components are: (1)  a  base allocation linked to enrollment (about 70  percent of formula funding),  (2)  a supplemental allocation linked to low ‑income student counts (about 20  percent of formula funding), and (3)  a student success allocation linked to specified student outcomes (about 10  percent of formula funding).
https://lao.ca.gov/Publications/Report/4913

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

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 - New public spending is likely to be more effective at stimulating the economy during and immediately following a recession rather than late in an economic expansion. This is because the increased public spending may be less likely to displace private sector spending due to the amount of slack in the economy.
https://lao.ca.gov/Publications/Report/4331

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

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The 2025-26 California Spending Plan: Other Provisions 90 $6,314.1 For a variety of reasons, we do not reflect certain capital outlay projects in the figure or linked table. Specifically, to avoid double counting previously provided funds or because specific data are not available, we do not include projects for which funding is: (1)  continuously appropriated, such as some bond
https://lao.ca.gov/Publications/Report/5081/

Assessing Early Implementation of Urban Water Use Efficiency Requirements

Jan 4, 2024 - Build in Aggressive Time Lines. Although the requirements are phased in over multiple years, the time line for full implementation may be too aggressive given the number of changes that will have to occur to achieve the level of conservation envisioned.
https://lao.ca.gov/Publications/Report/4823

The 2026-27 Budget: County Administration and H.R. 1 Implementation

Mar 5, 2026 - Those impacts are also reflected in this line, resulting in minor overlap. CFAP = California Food Assistance Program; ABAWD = able ‑bodied adult without dependents; and SUAS = State Utility Assistance Subsidy.
https://lao.ca.gov/Publications/Report/5149