The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125

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

Feb 23, 2026 - Our analysis of these issues in the next two sections revolves around two overarching questions: How much should CDTFA spend on cannabis and tobacco enforcement? How should the state pay for these activities?
https://lao.ca.gov/Publications/Report/5132

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

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

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

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - One such measure is average deviation (AD), which was also used in our previous report . AD summarizes how annual observations deviate from the average annual compounded growth rate over a period of years.
https://lao.ca.gov/Publications/Report/3703

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - California’s Low-Wage Workers and Minimum Wage California ’s Low-Wage Workers and Minimum Wage How Long Do People Stay in Low-Wage Work? In discussions about minimum wages, policymakers often express differing views about mobility out of low-wage work.
https://lao.ca.gov/Publications/Report/4878/2

Fixing Unemployment Insurance

Dec 2, 2024 - In  this section, we describe the two tax rates, how they work together, and present the tax rates that would go into effect should these recommendations be adopted. (All of the figures in this section assume a taxable wage base of  $46,800.)
https://lao.ca.gov/Publications/Report/4943

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - According to the administration ’s own review of EDD practices, “In interviews and observations, stories and anecdotes about fraud and/or suspected fraud were often used to explain why EDD could not act quickly to avoid the growth of the [claims] backlog. ” The added benefit of these lengthy reviews —that is, how much additional fraud they prevent —may be very small.
https://lao.ca.gov/Publications/Report/4615

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - There are three broad takeaways from this data: (1)  men represent over 60  percent of individuals who worked on completed projects, (2)  individuals identifying as white are the most represented group by a large margin, and (3)  a significant minority of respondents (27  percent) either declined to respond or identified as Multiple/Other.
https://lao.ca.gov/Publications/Report/5036