The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  1 shows the value of credits claimed each year since the program ’s inception in 2014. Because applicants must provide sufficient evidence that the credit will influence their employment and investment decisions in the state, GO-Biz often does not award all tax credits available to be allocated in a given fiscal year.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues available to fully cover the associated costs.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Assembly Bill  573 requires our office to publish a report on tobacco retail enforcement by December 1, 2027. If this could lead to budget adjustments, the Legislature may wish to schedule some of the proposed funding to expire after 2027 ‑28.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - However, the language prohibits augmentations that would require an increase in the monthly 9-1-1 surcharge rate. The language also requires OES to provide the Legislature with two progress reports on the project —which has faced significant implementation challenges —on or before November 1, 2025 and March  1, 2026.
https://lao.ca.gov/Publications/Report/5081/

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-sixth paid less than $1 per resident. Another two-thirds paid $1 to $20 per resident. One-eighth paid $20 to $80 per resident. A small but nontrivial portion —1.7  percent —paid more than $120 per resident.
https://lao.ca.gov/Publications/Report/5074

Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details]

Aug 20, 2025 - Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5067

Updating the California Necessities Index

Aug 14, 2025 - As shown in Figure  1, on average, these measures (options A, B, and C) are about 0.2  percentage points different from the current CNI. Further, large differences (more than 0.5  percentage points) are rare.
https://lao.ca.gov/Publications/Report/5065

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - As shown in Figure  1, licensees donated a wide variety of products in 2024. Figure 1 Amounts of Products Donated Under SB 34 Exemption in 2024 Product
https://lao.ca.gov/Publications/Report/5059

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The percentages presented in Figure  1 alone do not give a sense of how diverse the labor forces of version 3.0 productions are relative to both (1)  the overall motion picture workforce in California and (2)  California ’s population as a whole.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - Evidence from academic research and state evaluations in places such as Georgia and New York find that every $1 of credit allocated returns significantly less than $1 in state revenue. One notable outlier to this pattern is a report from the Los Angeles County Economic Development Corporation, who cla im to find a small fiscal benefit associated with the film tax credit.
https://lao.ca.gov/Publications/Report/5000