Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - One reason for this is that the CFC data has a 7  percent nonresponse rate and the propensity for nonresponse is not random across projects, which suggests that the true gender and ethnicity representation is different than what is reported by those who do respond.
https://lao.ca.gov/Publications/Report/5036

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The number of low-wage workers who are Latino is roughly two and a half times the number who are white, four and a half times the number who are Asian/Pacific Islander, and 18 times the number who are Black.
https://lao.ca.gov/Publications/Report/4878/1

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - In other words, opportunity costs are the answer to the question: What other state programs would have been funded if the stimulus program had not been created and what would have been the benefits of those other programs?
https://lao.ca.gov/Publications/Report/4331

Fixing Unemployment Insurance

Dec 2, 2024 - This likely further exacerbates the already existing negative employment effects of a payroll taxes and means the state ’s current tax system could be unnecessarily deterring hiring of lower wage workers.
https://lao.ca.gov/Publications/Report/4943

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

Feb 28, 2025 - Film tax credits generally have a negative overall effect on state revenues. Evidence from academic research and state evaluations in places such as Georgia and New York find that every $1 of credit allocated returns significantly less than $1 in state revenue.
https://lao.ca.gov/Publications/Report/5000

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 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What steps has the administration taken to improve recruitment and retention of tobacco enforcement personnel? What additional steps could be taken? What will happen if CDTFA cannot expand its tobacco enforcement workforce despite its growing responsibilities?
https://lao.ca.gov/Publications/Report/4966

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - In both cases, (1)  the assumed level of savings is lower than what was assumed as part of the 2024-25 budget package and (2) savings that were assumed unallocated in 2024-25 are assumed to be distributed to departments in 2025-26 Control Section 4.05: Reduced Operational Costs Distributed to Departments.
https://lao.ca.gov/Publications/Report/5081

The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Jan 26, 2022 - The onset of the COVID ‑19 pandemic had far ‑reaching negative impacts on the state economy and significantly impacted the state budget. In  anticipation of a $54  billion budget problem, Chapter  8 of 2020 (A B  85 , Committee on Budget) limited the use of net operating loss deductions and business credits for 2020, 2021, and 2022 to temporarily increase tax revenue.
https://lao.ca.gov/Publications/Report/4500

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - These elevated caseload ratios likely are having negative impacts on service quality and quantity for consumers. Continued high inflation would further erode the real value of the formula ‑driven funding level for these  positions.
https://lao.ca.gov/Publications/Report/4647