Annual Report on Tax Exemptions for Medicinal Cannabis

Jul 1, 2021 - The data do not tell us who received each donation. Some patients likely received more than one donation in 2020, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2020, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/4447

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

Feb 28, 2025 - Labor and resources used on tax credit productions may have been used on other productions or in other industries and, therefore, do not necessarily represent new economic activity. State Incentives Typically Do Not Pay for Themselves.
https://lao.ca.gov/Publications/Report/5000

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Corporations with 100 o r fewer shareholders (owners) may choose to incorporate as “S corporations. ” S corporations do not pay the federal corporate income tax. Instead, their tax treatment resembles noncorporate entities such as partnerships and limited liability companies (LLCs).
https://lao.ca.gov/Publications/Report/4327

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - However, since the lag between the credit agreement and the outcomes of interest can be up to several years, we do not yet have the economic data to evaluate the most recent rounds of awards. Credit Recapture and Recycling Credits Can Be Reclaimed if Milestones Not Met or Maintained.
https://lao.ca.gov/Publications/Report/5162

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

Feb 28, 2023 - O ’Brien, Nina F., and Christianne J. Lane. “Effects of economic incentives in the American film industry: An ecological approach. ” Regional Studies 52.6 (2018): 865 ‑875. Owens, Mark F., and Adam D.
https://lao.ca.gov/Publications/Report/4713

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - The data do not tell us who received each donation. Some patients likely received more than one donation in 2024, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2024, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/5059

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - This channel would still result in Hollywood becoming more diverse and representative but would do so by concentrating more diverse productions in California rather than increasing diversity in the industry as a whole.
https://lao.ca.gov/Publications/Report/5036

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - They can do this in two ways. The first way is encouraging retailers to locate within their borders. The second is encouraging retailers to shift the legally-defined place of sale without changing the location of any real economic activity.
https://lao.ca.gov/Publications/Report/5074

Community Land Trust Property Tax Exemption

Dec 20, 2024 - That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption. The data also suggest that these provisions affect an extremely small segment of properties statewide.
https://lao.ca.gov/Publications/Report/4946

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,
https://lao.ca.gov/Publications/Report/5081/