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

The 2023-24 Budget: California's Film Tax Credit [Publication Details]

Feb 28, 2023 - This brief surveys research on the economic effects of state film tax credits and analyzes the Governor's proposal to extend California's film tax credit for five years.
https://lao.ca.gov/Publications/Detail/4713

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

Fixing Unemployment Insurance [Publication Details]

Dec 2, 2024 - We offer four recommendations that would fix the state’s broken UI system. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/4943

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

Mar 18, 2025 - The rationale for offering a supplemental grant program depends on the inability of firms to utilize the more established tax credit program. There is no explicit requirement in the grant program relating to this inability.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In particular, we offer background information; comments on revenue trends, CDTFA ’s enforcement activities, and the AB  3218 budget change proposal (BCP); and questions that budget subcommittees may wish to ask about these issues.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 Budget: CDTFA’s Tobacco Programs [Publication Details]

Feb 14, 2025 - In this post, we provide information to support the Legislature’s oversight of the Department of Tax and Fee Administration’s (CDTFA’s) tobacco programs. In particular, we offer background information; comments on revenue trends, CDTFA’s enforcement activities, and the AB 3218 budget change proposal (BCP); and questions that budget subcommittees may wish to ask about these issues.
https://lao.ca.gov/Publications/Detail/4966

Fixing Unemployment Insurance

Dec 2, 2024 - This report describes the problems with the system in greater detail, including offering historical context and our projections of the future. We then offer four recommendations that would fix the state ’s broken UI system.
https://lao.ca.gov/Publications/Report/4943

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

Feb 20, 2024 - ISRF loans typically offer lower interest rates and longer repayment periods than public agencies could receive from other financing sources. Loans are made to public agencies on a first-come, first-served basis.
https://lao.ca.gov/Publications/Report/4846