The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Changes made to the program in 2018 likely explain much of this trend. Specifically, the 2018 budget package: Removed a requirement that 25  percent of credits be reserved for businesses with less than $2  million in annual revenue.
https://lao.ca.gov/Publications/Report/5162

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - GO-Biz Spending Proposals Do Not Clear High Bar. While both of these spending proposals could have some benefits, our assessment is that these benefits do not clear the high bar that should be set for new spending in the current fiscal environment.
https://lao.ca.gov/Publications/Report/4846

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

Feb 28, 2023 - Tax and economic development lessons from state motion picture incentive programs. ” The American Review of Public Administration 48.1 (2018): 33 ‑51. Thom, Michael. “Time to yell “cut? ” An evaluation of the California Film and Production Tax Credit for the motion picture industry. ” California Journal of Politics and Policy 10.1 (2018).
https://lao.ca.gov/Publications/Report/4713

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In 2018-19, the tax program had 75.6 filled positions, and the licensing program had 64.3 filled positions. In 2023-24, these programs had 53.2 and 41.9 filled positions, respectively. CDTFA has provided two explanations for this decline.
https://lao.ca.gov/Publications/Report/4966

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Within 60 days of concluding production activity, the applicant must submit a Final Assessment summarizing how the applicant has met or made a “good ‑faith attempt ” to meet the goals detailed in the workplan.
https://lao.ca.gov/Publications/Report/5036

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

Mar 18, 2025 - Since these agreements were finalized in 2022 and 2023, and grant milestones are spread out among the five subsequent years, it is still unknown at this point what fraction will ultimately be claimed.
https://lao.ca.gov/Publications/Report/5018

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In contrast, ZEBs run on electricity or hydrogen and do not produce tailpipe emissions. The main purposes of policies that pro mote ZEB adoption are to reduce GHGs and other air pollution. Requires Transit Agencies to Buy ZEBs.
https://lao.ca.gov/Publications/Report/4890

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Final Year of Funding for California Education Learning Lab. The budget package includes a final year of funding totaling $5.5  million from the General Fund for the California Education Learning Lab, with the intention to eliminate the program beginning in 2026-27 (which will achieve $4  million in ongoing savings).
https://lao.ca.gov/Publications/Report/5081/

Updating the California Necessities Index

Aug 14, 2025 - Therefore, we do not consider approaches that would use proprietary  data. Transparency. Second, like the current formula, alternatives should provide an intuitive way to judge changes in the cost of necessities.
https://lao.ca.gov/Publications/Report/5065

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Similarly, the planning, permitting, and completio n of the final design of new construction projects can take several years, even if preliminary designs were previously completed. Assessing the timing of new stimulus spending may be possible by examining similar investments made in the past.
https://lao.ca.gov/Publications/Report/4331