An Update on California's Film Tax Credit Programs [EconTax Blog]

Jul 22, 2019 - FTB taxpayer compliance staff subsequently verifies tax credit claims with the CFC. Publically reported income tax statistics do not currently d ifferentiate between the different tax credit programs.
https://lao.ca.gov/LAOEconTax/Article/Detail/388

California Tax Expenditures Programs: Sales and Use Taxes Part 4

California Tax Expenditures Programs: Sales and Use Taxes Part 4 NA Description This program provides a partial tax exemption for qualified health care items by treating various licensed health care professionals as if they were the consumer (rather than the r etailer) of items that they provide to their patients and clients as part of their professional services.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax4.html

^[PDF] Revenues and the 2010-11 Budget

.  We present a menu of changes for the Legislature’s consideration—focusing on those for which a reason- able case can be made on tax policy grounds.  Our three basic approaches to increasing tax revenues include:  Delaying tax policy implementation (Governor’s approach).  Broadening tax bases by eliminating tax expenditures.  Enacting targeted tax rate increases.
https://lao.ca.gov/handouts/Econ/2010/Revenues_2010_11_Budget.pdf

^[PDF] Alternative Energy Manufacturing Sales and Use Tax Exclusion (SB 71) Program

Instead, analysis of tax expenditures should focus on how much, if at all, the tax benefi t changed a company’s behavior from what it would have been anyway.  Example: The Prior Administration’s Cost Estimate for This Program.
https://lao.ca.gov/handouts/Econ/2011/Alternative_energy_Manufacturing_10_19_11.pdf

LAO Economy and Taxes

Our proposed options include eliminating or modifying 12 tax expenditure programs for a savings of $1.7 billion over the next two years. In general, these recommendations are based on our conclusion that these programs lack a strong rationale or are not sufficiently effective or efficient in achieving their stated goals.
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=11

The 2024-25 Budget: Property Tax Postponement Program [EconTax Blog]

Feb 29, 2024 - Administrative Costs Are a Large Share of Program Expenditures. Administrative costs in 2022-23 were about $2.6 million —or nearly $2,000 per program participant. State administrative costs as a share of program expenditures are very high —projected to be over 30 percent of overall program spending and over 50 percent of revenue in 2024-25.
https://lao.ca.gov/LAOEconTax/Article/Detail/800

California Tax Expenditures Programs: Sales and Use Taxes Part 3

California Tax Expenditures Programs: Sales and Use Taxes Part 3 Minor Description This program exempts from taxation 60  percent of the sales price of qualified factory-built housing. "Factory-built" housing includes such types as modular housing and sectionalized housing.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax3.html

Tax Expenditure Programs: Property Taxes Part 3

Tax Expenditure Programs: Property Taxes Part 3 12 Description This program exempts from the property tax a portion of the assessed value of the principal residence owned by a disabled veteran, or by the disabled veterans' unmarried surviving spouse.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax3.html

2006 Initiative Analysis: McCauley-Rooker Tax Equity and Fiscal Responsibility Act

It also eliminates the current Alternative Minimum Tax for both the PIT and the CT. Curtails Certain Tax Expenditures. The measure eliminates or restricts certain so-called tax expenditure programs (TEPs).
https://lao.ca.gov/ballot/2006/060370.htm

^[PDF] McCauley-Rooker Tax Equity and Fiscal Responsibility Act

It also eliminates the current Alternative Minimum Tax for both the PIT and the CT. Curtails Certain Tax Expenditures. The measure eliminates or restricts certain so- called tax expenditure programs (TEPs).
https://lao.ca.gov/ballot/2006/060370.pdf