The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - Lease Costs, Operating Expenses, and Equipment. A second major category of state operations costs is facilities and equipment. This includes, for example, the cost to state departments for leases and other rental costs, as well as operating expenses and equipment (OE &E) —such as printing, communication, and travel.
https://lao.ca.gov/Publications/Report/4647

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The increase in construction costs stems mainly from site conditions, which were found to be more complex than initially estimated and require the use of specialized vehicles, structures, and equipment.
https://lao.ca.gov/Publications/Report/5081

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Regulatory soft cap: $10  million of exemption per year (roughly $115  million of equipment). Statutory hard cap: $200  million of equipment per year (roughly $8  million of exemption). How to claim.
https://lao.ca.gov/Publications/Report/4327

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Supplier Diversity: contracting with qualified vendors, including but not limited to catering companies, accounting firms, equipment rentals, and postproduction houses, owned and operated by individuals from socially and economically underrepresented groups to support production.
https://lao.ca.gov/Publications/Report/5036

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

Feb 28, 2025 - Although California has an agglomeration of infrastructure and skilled workers, production facilities are present in most states that offer a production incentive, and talent/equipment can be easily transported.
https://lao.ca.gov/Publications/Report/5000

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - This exemption is available for equipment used for certain manufacturing activities such as aerospace, electric vehicles, and alternative energy equipment. In this report, we concluded that the exemption likely h as some positive economic effects on the targeted industries in California.
https://lao.ca.gov/Publications/Report/4331

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

Feb 15, 2022 - The administration notes that the campus would train new workers, consistent with the longstanding role of CWDB, but also would re ‑train existing workers on how to use emerging port technology (especially related to the adoption of low ‑ or zero ‑emission cargo handling equipment).
https://lao.ca.gov/Publications/Report/4540