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

Aug 20, 2025 - Assembly Budget Subcommittee No. 7 on Accountability and Oversight
https://lao.ca.gov/Publications/Detail/5067

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - These funds would be allocated to school districts based on their share of statewide enrollment in grades 7 to 12. The budget package also required school districts to certify by July 2029 that a certain portion of their staff who work directly with students in grades 7 to 12 have received youth behavioral health training at least once.
https://lao.ca.gov/Publications/Report/4970

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This includes $8.2  million ($7  million General Fund) in efficiency reductions and $2.8  million General Fund in vacant position reductions. Please see the “New and Ongoing Efforts to Achieve Efficiencies” section of this post for more information on these budget-wide reductions.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Since the Governor ’s proposal would provide $60  million for grants, compared to $120  million in prior iterations, the cap on individual awards would be $18  million, down from $36  million. There have been several grant awards made previously in excess of this amount.
https://lao.ca.gov/Publications/Report/5018

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Article XIII, Section 36(d) of California ’s Constitution requires the state to reimburse, or “backfill, ” the 2011 Realignment fund for revenue losses resulting from actions such as the one proposed.
https://lao.ca.gov/Publications/Report/4327

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - Continues Funding for 7   Percent IHSS Service ‑Hour Restoration. Since 2016 ‑17, the General Fund has supported the restoration of IHSS service hours, which were previously reduced by 7  p ercent, as long as the MCO tax is in place.
https://lao.ca.gov/Publications/Report/3916

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - One reason for this is that the CFC data has a 7  percent nonresponse rate and the propensity for nonresponse is not random across projects, which suggests that the true gender and ethnicity representation is different than what is reported by those who do respond.
https://lao.ca.gov/Publications/Report/5036

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We apply this method to monthly CPS data from January 2022 through December 2023 to construct the estimates that appear in Figures 3 through 7 in the post Is California’s Minimum Wage High, Low, or Somewhere in Between?
https://lao.ca.gov/Publications/Report/4878/4

Managing California’s Cash

Sep 3, 2019 - On a cash basis, the fund now stands at $7. 7  b illion (as of June  30, 2019) —representing over 13  p ercent of the state ’s internal borrowable resources. (The Department of Finance ’s [DOF ’s] most recent estimate of the budgetary balance of GGRF is much lower —$1. 3  b illion for the end of 2018 ‑19.
https://lao.ca.gov/Publications/Report/4092

Unclaimed Property: Rethinking the State’s Lost & Found Program [Publication Details]

Feb 10, 2015 - Since the 1950s, the state has accumulated over $7 billion in unclaimed property belonging to individuals, businesses, and local governments. Because property not reunited with owners becomes state General Fund revenue, the unclaimed property law creates an incentive for the state to reunite less property with owners.
https://lao.ca.gov/Publications/Detail/3167