Assessing Recent Changes to California Competes

Mar 30, 2020 - In addition to the above criteria, GO ‑Biz continues to consider 12 additional factors specified in state law when making the final determination of which applicants they will negotiate tax credit agreements with.
https://lao.ca.gov/Publications/Report/4213

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

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: 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

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

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

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 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - CDTFA audited roughly 2  percent of accounts in 2017 and 2018 —well short of the 3 percent requirement. The International Fuel Tax Association plans to review California ’s compliance with the agreement in 2021.
https://lao.ca.gov/Publications/Report/4205

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

Feb 28, 2025 - Finally, California and New York ’s programs tend to stand out as having the most additional requirements such as diversity and workforce development plans, although the tax credit programs outside the U.S. that we analyzed do have cultural tests relating primarily to hiring a certain number of local crewmembers and/or executives.
https://lao.ca.gov/Publications/Report/5000

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 2023, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2023, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/5059