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Local Sales Tax Rebates in 2023-24

September 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.


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MOU Fiscal Analysis: Bargaining Units 10 (Professional Scientists) and 18 (Psychiatric Technician)

September 9, 2025 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Units 10 (Professional Scientists) and 18 (Psychiatric Technician). This review is pursuant to Section 19829.5 of the Government Code.


Handout

Overview of State Funding for Los Angeles–San Diego–San Luis Obispo (LOSSAN) Rail Corridor

August 28, 2025 - Senate Committee on Transportation; Subcommittee on LOSSAN Rail Corridor Resiliency


Handout

Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act

August 20, 2025 - Assembly Budget Subcommittee No. 7 on Accountability and Oversight


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MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

August 19, 2025 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 8 (Firefighters). This review is pursuant to Section 19829.5 of the Government Code.


Brief

Updating the California Necessities Index

August 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.


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MOU Fiscal Analysis: Bargaining Unit 16 (Physicians, Dentists, and Podiatrists)

July 14, 2025 - On July 10, 2025, our office received from the California Department of Human Resources (CalHR) a proposed successor memorandum of understanding (MOU) between the state and Bargaining Unit 16. Unit 16 consists of physicians, psychiatrists, dentists, podiatrists, and other medical professionals who work in institutionalized settings, such as prisons and hospitals. Unit 16’s current members are represented by the Union of American Physicians and Dentists (UAPD). The current MOU between the state and UAPD expired on July 1, 2025. If the proposed successor MOU is not ratified, the provisions of the expired MOU generally would remain in effect as is required by the Ralph C. Dills Act (Dills Act). This analysis of the proposed agreement fulfills our statutory requirement under Section 19829.5 of the Government Code.


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Labor Agreements to Achieve Budgetary Savings

July 11, 2025 - The final 2025-26 budget package approved by the Legislature maintained the May Revision level of savings in employee compensation and set an expectation for the administration and the state’s 21 bargaining units to meet and confer in good faith in order to achieve those savings through the collective bargaining process. To effectuate those savings, the budget package provided legislative ratification of any agreement that achieved budgetary savings and was entered into before the start of the 2025-26 fiscal year. In total, the administration and 19 of the state’s bargaining units were able to enter into agreements by midnight on June 30, 2025. The purpose of this analysis is to serve as a historical record of these legislatively ratified labor agreements with the 19 bargaining units.


Brief

Refocusing the Workers’ Compensation Subsequent Injury Program

July 10, 2025 - In this brief we review a once-narrow workers' compensation supplemental payment, known as the Subsequent Injury Benefit Trust Fund (SIBTF), that has looser standards, broader eligibility, and more generous benefits than the standard workers' compensation system. The program pays generous lifetime benefits to injured workers who also have pre-existing health issues. The program's use and associated employer costs have risen dramatically now that injured workers are able to access the state's most generous benefit ($1,700 per week for life) with claims that are often based on common pre-existing conditions such as hypertension, sleep apnea, diabetes, headaches, allergies, or sexual dysfunction.


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MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

June 27, 2025 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 9 (Professional Engineers). This review is pursuant to Section 19829.5 of the Government Code.


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MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance)

June 27, 2025 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 12 (Craft and Maintenance). This review is pursuant to Section 19829.5 of the Government Code.


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Annual Report on Tax Exemptions for Medicinal Cannabis

June 24, 2025 - Chapter 837 of 2019 (SB 34, Wiener) established new tax exemptions for donations of medicinal cannabis. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost. This report fulfills that statutory requirement for 2023.


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MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

June 23, 2025 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 6 (Corrections). This review is pursuant to Section 19829.5 of the Government Code.


Report

Trends in CalWORKs: Participant Characteristics

June 16, 2025 - This report is the first of a three-part series focused on trends in the California Work Opportunity and Responsibility to Kids (CalWORKs) program. Each part of the series focuses on an area of the program, beginning with this report on participant characteristics. The series provides an overview of the major changes to CalWORKs in recent decades and highlights key issues for Legislators to consider when making CalWORKs policy and budget decisions.


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An Update on the Public Health Laboratory System After the Pandemic

June 12, 2025 - This post provides background on the role of the public health laboratory system and changes that occurred during and in response to the COVID-19 pandemic. We also provide a framework for the Legislature to use to assess the capacity of the laboratory system and whether any capacity gaps warrant further action.