The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Recaptured and Unallocated Credits Can Be Recycled for Future Years. Although the current baseline allocation for the program is $180  million per fiscal year, the actual value of credits available to be allocated can be enhanced in two main ways: First, credits that are recaptured can be reallocated in future years.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - In practice, allocating tax and fee program costs based on indirect benefits can create several problems: The spillover effects of each program on all other programs can be very difficult to quantify credibly.
https://lao.ca.gov/Publications/Report/5132

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Bradley-Burns revenue generally goes to the location a retailer designates as the “place of sale, ” which can differ from where the product is actually delivered to the customer, such as often occurs with online purchases.
https://lao.ca.gov/Publications/Report/5074

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

Mar 18, 2025 - To understand program impacts and to prioritize future investments, employm ent opportunities can be randomly offered to eligible participants when there are more candidates than jobs available. Using program and state administrative data, third-party evaluators can then follow both participants and randomly rejected candidates to determine whether the program improves outcomes.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Taxpayers utilizing this option receive credits that can be claimed against their income taxes. For many taxpayers, this election also has the effect of reducing their federal taxes. The budget package (1)  extends the PTET through tax year 2030, and (2)  allows taxpayers to make a late prepayment for tax years 2026 onward, subject to a 12.5  percent reduction in the corresponding credit.
https://lao.ca.gov/Publications/Report/5081/

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Therefore, representation proportionate to California ’s population is simply one of many statistics that can be considered as part of the state ’s equity objectives. Increases in Diversity May Partially Come From Selection Effects.
https://lao.ca.gov/Publications/Report/5036

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

Feb 28, 2025 - Although California has an agglomeration of infrastructure and skilled workers, production facilities are present in most states that offer a production incentive, and talent/equipment can be easily transported.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Can the administration provide workload measures that account for some of these limitations? What steps has the administration taken to improve recruitment and retention of tobacco enforcement personnel?
https://lao.ca.gov/Publications/Report/4966

Fixing Unemployment Insurance

Dec 2, 2024 - The economic incidence of the UI tax can mainly fall on either (or both) employers and workers. In general, when the incidence mostly falls on the employer, it results in increased costs for them. Employers can respond to these cost increases by reducing employment (for example, through reduced hiring or increased layoffs) or by reducing profits.
https://lao.ca.gov/Publications/Report/4943

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Both types of nonresponse can make estimates of wages and of workers ’ characteristics less accurate or less informative. To some extent, this is due simply to the smaller sample size. Much more serious problems, however, can arise when respondents differ systematically from nonrespondents.
https://lao.ca.gov/Publications/Report/4878/4