California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Most Low-Wage Workers Have No Minor Children. Figure  3 shows that most low-wage workers live in households without any children under 18. Roughly 20  percent live with one child, 15  percent with two children, and fewer than 10  percent with three or more children.
https://lao.ca.gov/Publications/Report/4878/1

Income Mobility in California Across Generations

Jan 4, 2017 - Then, we examine broad income mobility throughout the income distribution, including for children born to middle– and high–income families. Mobility for low–income Children Measuring Broad Income Mobility for low–income Children.
https://lao.ca.gov/Publications/Report/3518

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We make this comparison across several different types of h ouseholds, with varying numbers of adults and children: For a single parent with three children, the statewide minimum wage is right around the poverty level.
https://lao.ca.gov/Publications/Report/4878/3

The Property Tax Inheritance Exclusion

Oct 9, 2017 - A little over 60  percent of children receiving the highest tax savings converted their inherited home to another use, compared to just under half of children receiving the least savings. This suggests that the tax savings provided by the inheritance exclusion may be factoring into the decision of some children to convert their parent ’s primary residence to rentals or other uses.
https://lao.ca.gov/Publications/Report/3706

The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion

May 14, 2018 - Filers over age 65 with earned incomes of up to $16,800 and who have no dependent children. Filers with qualified dependent children and earned incomes between $22,300 and $24,960. Filers with no dependent child and earned incomes between $15,000 and $16,800.
https://lao.ca.gov/Publications/Report/3835

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - An adult couple without children live in a studio/efficiency. An adult couple with one or two children live in a two-bedroom apartment. Selected References Arellano, Manuel and Stephane Bonhomme (2017).
https://lao.ca.gov/Publications/Report/4878/4

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - Sales Tax Exemption for Children ’s Diapers. In the May Revision, the Governor proposes a new sales tax exemption for diapers intended for use by children. The administration estimates that the forgone revenue from this exemption will be $12  million General Fund ($26  million total) in 2019 ‑20, $24  million General Fund ($52  million total) in 2020 ‑21, and $12  million General Fund ($26  million total) in 2021 ‑22.
https://lao.ca.gov/Publications/Report/4040

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - (Budget-related legislation enacted in June expanded the EITC and YCTC to ITIN filers with children under 6, but additional legislation in August broadened this expansion to all ITIN filers.) This expansion is assumed to reduce revenues by $125  million in 2020 ‑21.
https://lao.ca.gov/Publications/Report/4270

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - These potential future property tax gains could be lessened by an increase in transfers of homes from paren ts to children, which often are exempt from revaluations that trigger higher property tax payments.
https://lao.ca.gov/Publications/Report/3693

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - California Internet Crimes Against Children (ICAC) Program. The budget provides $7  million in ongoing General Fund for ICAC program grants. Funding for the program, which had typically been $5  million annually, was set to expire at the end of 2024-25.
https://lao.ca.gov/Publications/Report/5081