The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - “The Effects of School Spending on Educational and Economic Outcomes: Evidence from School Finance Reforms. ” The Quarterly Journal of Economics 131.1 (2016): 157 ‑218. O ’Brien, Nina F., and Christianne J.
https://lao.ca.gov/Publications/Report/4713

Effect of Returning to Historical Estimated Tax Payment Schedule [Publication Details]

Feb 27, 2023 - As a result, the net impact on 2024‑25 and later years would minimal. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/4722

The 2023-24 Budget: Sexual Assault Evidence Kits Testing Mandate

Feb 27, 2023 - Specifically, the Commission found that this statutory change imposed new state-mandated activities and costs on county and city law enforcement agencies —but not K-12 school district or community college district law enforcement agencies —in order for the time frames to be met.
https://lao.ca.gov/Publications/Report/4714

The 2023-24 Budget: Racial and Identity Profiling Mandate

Feb 27, 2023 - Additionally, Chapter  466 increased law enforcement reporting requirements by requiring each state and local agency that employs law enforcement officers report annually to DOJ on all stops conducted by its officers for the preceding calendar year.
https://lao.ca.gov/Publications/Report/4715

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - As a result, the net impact on 2024 ‑25 and later years would minimal. Changes to Constitutional Budget Requirements. The revenue shift described above would result in changes to the state ’s constitutional minimum funding requirement for schools.
https://lao.ca.gov/Publications/Report/4722

The 2023-24 Budget: Proposed Fund Shift for CHP and DMV Capital Projects

Feb 27, 2023 - We estimate that the total debt service (including interest) on the $332  million in projects proposed for lease revenue bond financing in 2023 ‑24 would be about $25  million per year for 25 years, resulting in a total cumulative cost of over $600  million.
https://lao.ca.gov/Publications/Report/4710

The 2023-24 Budget: Department of Alcoholic Beverage Control [Publication Details]

Feb 24, 2023 - In this post, we assess and make recommendations on the Governor’s budget proposal to (1) provide additional resources to the Department of Alcoholic Beverage Control (ABC) to support its licensing, enforcement, education, and grant programs and (2) transfer to the ABC Fund $48.5 million General Fund over three years that was previously appropriated to the department for a fee waiver program.
https://lao.ca.gov/Publications/Detail/4705

The 2023-24 Budget: Department of Consumer Affairs Organizational Improvement Office

Feb 24, 2023 - Currently, 11 boards and bureaus are projected to have special funds become insolvent in 2024-25. Although DCA is working with these boards and bureaus to bring their funds into balance (such as through annual savings or fee increases through the regulatory or legislative process), additional expenditures that are passed to the boards and bureaus through the pro rata place additional pressure on these funds.
https://lao.ca.gov/Publications/Report/4704

The 2023-24 Budget: Department of Alcoholic Beverage Control

Feb 24, 2023 - The Governor ’s budget proposes 16 new permanent positions in 2023- 24 —increasing to 19 positions in 2024- 25 —to support ABC ’s licensing, enforcement, and education program. The proposed budget includes $2.8  million from the ABC Fund in 2023- 24 —increasing to $3.2  million annually in 2024- 25 —to support these positions.
https://lao.ca.gov/Publications/Report/4705

The 2023-24 Budget: Supplemental Security Income/State Supplementary Payment (SSI/SSP) Program

Feb 24, 2023 - The SSI/SSP caseload grew at a rate of less than 1  percent each year between 2011-12 and 2014-15. Beginning in 2015-16, however, SSI/SSP caseload began to slowly decline at an average rate of 1.5  percent each year.
https://lao.ca.gov/Publications/Report/4707