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 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

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

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 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

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

Feb 15, 2022 - While these four centers have sufficient space to accommodat e large vehicles required for commercial drive tests, the other test locations frequently do not, and often have to utilize public streets and alleys as well as shared parking lots to conduct the tests.
https://lao.ca.gov/Publications/Report/4540

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

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

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Some programs that do not create immediate economic benefits may nonetheless generate significant economic benefits or fiscal savings over a longer period of time. For example, a program to increase the energy efficiency of state ‑owned buildings might not provide immediate economic benefits if the equipment is purchased from suppliers located outside the state.
https://lao.ca.gov/Publications/Report/4331