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

Feb 28, 2023 - Hollenbeck, Kevin, and Wei ‑Jang Huang. “Net impact and benefit ‑cost estimates of the workforce development system in Washington State. ” (2017). Jackson, C. Kirabo, Rucker C. Johnson, and Claudia Persico.
https://lao.ca.gov/Publications/Report/4713

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Departments ’ unspent General Fund appropriations eventually revert to the General Fund, and the administration can accelerate these reversions if desired. Money returned to the General Fund can be spent on a much wider array of programs than those supported by the Cannabis Tax Fund.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget assumes reductions to CDFA ’s budget of $11  million ($9.8  million General Fund) authorized by Control Sections 4.05 and 4.12 of the budget act. This includes $8.2  million ($7  million General Fund) in efficiency reductions and $2.8  million General Fund in vacant position reductions.
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - In addition, counties generally have a practice of informing property owners of relief absent of state requirements. …But Reimburse County for Previously Incurred Costs. We recommend the state reimburse Los Angeles County for costs already incurred.
https://lao.ca.gov/Publications/Report/5130

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One percentage point of this rate, known as the Bradley-Burns tax, goes to local governments —primarily cities —for general purposes. Bradley-Burns revenue generally goes to the location a retailer designates as the “place of sale, ” which can differ from where the product is actually delivered to the customer, such as often occurs with online purchases.
https://lao.ca.gov/Publications/Report/5074

Updating the California Necessities Index

Aug 14, 2025 - For  example, changes in the price of luxury cars factor in to changes in these general price indices but are not often considered a necessity. As such, Options A, B, and C likely are reasonable candidates, but present different trade ‑offs.
https://lao.ca.gov/Publications/Report/5065

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - LAO Comments General Fund, Rather Than Tax Revenues Paid for 2023-24 Implementation Costs. Chapter  231 authorized a $2.4  million General Fund loan to CDTFA, which was supposed to be prioritized for repayment with the new excise tax revenues.
https://lao.ca.gov/Publications/Report/4970

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

Mar 18, 2025 - Proposal $17  Million General Fund for New Round of CA RISE Grants. In this proposal, CalOSBA requests $17  million General Fund to implement a new round of grants to ESEs. Of the total funding amount, they propose $15.2  million for grants up to $500,000 per organization, $1.5  million for program and economic outcome reporting, and $300,000 for administrative fees related to implementation.
https://lao.ca.gov/Publications/Report/5018

Community Land Trust Property Tax Exemption

Dec 20, 2024 - Community Land Trust Property Tax Exemption December 20, 2024 Community Land Trust Property Tax Exemption Properties used to provide affordable housing to low-income Californians generally are exempt from property taxes.
https://lao.ca.gov/Publications/Report/4946

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