California Code, Revenue and Taxation Code - RTC § 38.9

(a) On or before May 1, 2023, the Legislative Analyst's Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a report evaluating the economic effects and administration of the tax credits allowed pursuant to Sections 6902.5, as amended by Chapter 8 of the Statutes of 2020, 17053.95, 17053.98, 23695,and 23698. In researching the reports, the Legislative Analyst's Office may do all of the following:

(b) On or before May 1, 2025, the Legislative Analyst's Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a report that summarizes the workforce diversity information collected by the California Film Commission pursuant to Sections 17053.95, 17053.98, 23695, and 23698 and that evaluates the effectiveness of the tax credits allowed pursuant to Sections 17053.98 and 23698, calculated using any applicable additional credit percentages, for increasing the diversity of the film production workforce. In researching the report, the Legislative Analyst's Office may request and receive all information provided to the California Film Commission pursuant to subdivision (g) of Sections 17053.95, 17053.98, 23695, and 23698.

(c) Notwithstanding Section 19542, the California Film Commission, the California Department of Tax and Fee Administration, the Franchise Tax Board, the Employment Development Department, and all other relevant state agencies shall provide additional information, as specified by the Legislative Analyst's Office, as needed to research the reports required by this section.