The 2025-26 California Spending Plan: Housing, Homelessness and Local Government

Oct 22, 2025 - BCSH = Business, Consumer Services, and Housing Agency; CHHA = California Housing and Homelessness Agency; Cal ICH = California Interagency Council on Homelessness; and HDFC = Housing Development and Finance Committee.
https://lao.ca.gov/Publications/Report/5082

The 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board

May 5, 2025 - To comply with this act, the water boards issue water quality permits —including stormwater discharge permits —to entities such as cities, counties, and businesses that discharge pollutants into water bodies.
https://lao.ca.gov/Publications/Report/5039

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - …And Private Residents and Businesses. Residents and businesses also will incur costs related to climate adaptation. For instance, as extreme weather events become more common, employers will have to implement adaptation measures to ensure worker safety and minimize the loss in labor productivity.
https://lao.ca.gov/Publications/Report/4575

The 2025-26 Budget: Oversight of Encampment Resolution Funding

Mar 5, 2025 - Since 2021, the state ’s California Interagency Council on Homelessness (Cal ICH), an entity within the Business, Consumer Services and Housing (BCSH) Agency charged with coordinating the state ’s efforts to address homelessness, has maintained a Homeless Data Integration System (HDIS).
https://lao.ca.gov/Publications/Report/5007

The 2019-20 May Revision: Opportunity Zones

May 11, 2019 - When an individual or business sells an asset for more than they paid for it, their profit —known as a capital gain —is considered taxable income by the federal and state governments. Under the new Opportunity Zone program, taxpayers can defer federal income taxes on capital gains if those gains are invested in a business or real estate located in an Opportunity Zone.
https://lao.ca.gov/Publications/Report/4038

The 2022-23 Budget: Municipal Stormwater and Urban Runoff Discharges Mandate

Feb 28, 2022 - To comply with this act, the boards issue permits —including stormwater discharge permits —to entities such as cities, counties, and businesses that discharge pollutants into water bodies. Such pollutants include sewage, trash, and chemicals.
https://lao.ca.gov/Publications/Report/4565

Allocating Local Sales Taxes: Issues and Options [Publication Details]

Jan 24, 2007 - Recent agreements between cities and private businesses involving diversions of millions of dollars of local sales taxes have highlighted concerns raised over the years about the present “situs-based” system for allocating local sales taxes.
https://lao.ca.gov/Publications/Detail/1540

The 2019-20 Budget: What Can Be Done to Improve Local Planning for Housing?

Feb 20, 2019 - Other state agencies use random selection in enforcement activities —for example, state tax administration agencies randomly select business records for review in conducting an audit. Should these random in ‑depth reviews determine that a community did not do its due diligence, HCD could declare the community ’s housing element out of compliance.
https://lao.ca.gov/Publications/Report/3938