Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Either these agencies must ramp up ZEB purchases substantially, or they must qualify for one of the ICT exemptions described in the “Background ” section. Some transit agencies, on the other hand, are on pace to convert their bus fleets entirely to ZEBs far ahead of the ICT deadlines.
https://lao.ca.gov/Publications/Report/4890

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

Feb 15, 2022 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - All three of these changes could have contributed to the trend shown in Figure  2 if (1)  The 25  percent rule was favoring smaller businesses above better-qualified applicants from larger firms, (2)  larger businesses provide better evidence on how the credit affects their decision-making, and (3)  larger firms are more likely to have, or participate in, job training programs.
https://lao.ca.gov/Publications/Report/5162

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Firms earning over 50  percent of their total income from a list of “qualified business activities ” (QBA) are subject to a different apportionment method that includes the location of their sales, payroll, and property.
https://lao.ca.gov/Publications/Report/5081/

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Industry Building Capacity: helping to increase an inclusive and qualified workforce and qualified vendor and supplier base in all areas that contribute to motion picture production in California. Supplier Diversity: contracting with qualified vendors, including but not limited to catering companies, accounting firms, equipment rentals, and
https://lao.ca.gov/Publications/Report/5036

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

Mar 18, 2025 - These applications were rejected because they were judged to be less qualified than selected grantees based on the legally required selection criteria. While it could be reas onable to reconsider these in a new round of funding, CalOSBA should not prioritize these grantees unless they believe they are more qualified than new applicants or first round grantees.
https://lao.ca.gov/Publications/Report/5018

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

Feb 28, 2023 - This amount is less than expected because some productions (1)  were never made, (2)  did not complete production on time, or (3)  spent less on qualified expenses than anticipated. Most Credits Issued Under First Film Credit Have Been Claimed.
https://lao.ca.gov/Publications/Report/4713

Community Land Trust Property Tax Exemption

Dec 20, 2024 - Chapter  636 of 2022 (AB  1206, Bennett) modified the rules community land trust properties must meet to qualify for the property tax exemption, making it easier for properties to maintain their exemption when low-income residents experience a modest gain in income.
https://lao.ca.gov/Publications/Report/4946

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

Feb 19, 2026 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues available to fully cover the associated costs.
https://lao.ca.gov/Publications/Report/5130

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

Feb 28, 2025 - Applications for the credit are evaluated by the California Film Commission (CFC), who then allocate and issue credits to successful applicants based on the amount of qualified expenditures the proposed production would make in California.
https://lao.ca.gov/Publications/Report/5000