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

Feb 28, 2023 - The 2023-24 Budget: California's Film Tax Credit 17% for relocating TV series 8% for independent films Base: 20% of qualified spending. 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
https://lao.ca.gov/Publications/Report/4713

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

Feb 28, 2025 - Film and Television Tax Credit Program California Film Tax Credit Created in 2009. In response to the proliferation of state ‑level tax credits and other incentives for film and TV production in the early 2000s, the Legislature approved the creation of its own credit in 2009.
https://lao.ca.gov/Publications/Report/5000

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Division of Rehabilitative Programs Television (DRP ‑TV). The state provided $3.5  million one ‑time funding for equipment in 2016 ‑17 and provides about $400,000 ongoing funding for DRP ‑TV, which is a closed ‑circuit platform that delivers 24/7 televised programming content.
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 - In 2009, the Legislature created a film tax credit to encourage motion picture and television productions to locate in California. The 1990s and 2000s had seen a proliferation of similar credits in other states and countries, which led to policymakers voicing concerns about projects choosing to film in jurisdictions with generous incentives instead of in Hollywood, often referred
https://lao.ca.gov/Publications/Report/5036

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package increases the annual allocation of credits available under the Film and Television Tax Credit from $330  million to $750  million. This increase applies to version 4.0 of the program from fiscal years 2025-26 through 2029-30 and is estimated to reduce state revenues by $209  million per year by 2028-29, and more than this in subsequent years.
https://lao.ca.gov/Publications/Report/5081

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

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Film and Television Production Tax Incentives. We evaluated the economic effects of an income tax credit for motion picture production in 2016 at the request of the legislature. In this report, we estimated that about one ‑third of the film and television projects that received a tax credit under this program would probably have been made in California anyway.
https://lao.ca.gov/Publications/Report/4331

Assessing Early Implementation of Urban Water Use Efficiency Requirements

Jan 4, 2024 - Many suppliers (and the state) run campaigns, such as through television and radio ads, mailers, and social media posts, to encourage conservation and efficient use of water. They also might hold community events or conduct educational workshops, for example, to teach people how to convert lawns to drought ‑resilient landscapes or access rebates.
https://lao.ca.gov/Publications/Report/4823