Updating the California Necessities Index

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Report/5065

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065

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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Most Low-Wage Workers Live With at Least One Other Worker. Compared to mid-to-high-wage workers, low-wage workers are much less likely to live in households with exactly two workers and much more likely to live in households with three or more workers.
https://lao.ca.gov/Publications/Report/4878/1

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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-quarter of Californians live in a jurisdiction that paid rebates in 2023-24. Focusing on these areas, Figure  3 displays the distribution of rebate payments across jurisdictions, weighted by the number of residents.
https://lao.ca.gov/Publications/Report/5074

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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Single parents with one, two, or three children live in one-bedroom, two-bedroom, or three-bedroom apartments, respectively. An adult couple without children live in a studio/efficiency. An adult couple with one or two children live in a two-bedroom apartment.
https://lao.ca.gov/Publications/Report/4878/4

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