The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Office of Emergency Services The budget provides $4.5  billion for the Governor ’s Office of Emergency Services (OES), primarily from federal funds and the General Fund. This amount represents a decrease of $4.2  billion (48  percent) from the revised 2024-25 level.
https://lao.ca.gov/Publications/Report/5081

Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details]

Feb 24, 2026 - Assembly Budget Subcommittee No. 5 on State Administration
https://lao.ca.gov/Publications/Detail/5135

California’s First Film Tax Credit Program

Sep 29, 2016 - Estimate: $4.5   Billion of New Production Spending. In conclusion, we make a rough estimate that about $4.5  billion of the $6.1  billion in total production spending by tax credit recipients was additional spending on film production in the state ’s economy that resulted from the first film tax credit program.
https://lao.ca.gov/Publications/Report/3502

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - Base: 20% of qualified spending, plus additional: Base: 20% of qualified spending, plus additional: Independent films: 25% 5% of spending outside LA 5% of visual effects 5% to 10% of spending outside LA (up to 30% total) 5% of visual effects Independent films and relocating television: 25% Independent films and relocating television: 25% Other Requirements Complete “career readiness ” requirement.
https://lao.ca.gov/Publications/Report/4713

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - In nine counties, rebates exceeded $5 per resident. In seven others, rebates ranged from $1 to $5 per resident. At the other end of the spectrum, in many counties —mostly less populous counties outside of the state ’s major metropolitan areas —no jurisdictions paid any rebates in 2023-24.
https://lao.ca.gov/Publications/Report/5074

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  5 shows both the total value of awards made and the amount recaptured for each year of the program. For awards made between 2014 and 2020, the recapture rate is almost 55  percent. This indicates that around half of the net job increases and investments promised in negotiated agreements ultimately never come to fruition or are not maintained long term.
https://lao.ca.gov/Publications/Report/5162

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - At an annual cost of about $4.5  million, this means the state, at best, came out slightly ahead. There is, however, a good chance that revenue gains were lower. In fact, our range contains zero —meaning that we cannot rule out that the program had no effect on revenues.
https://lao.ca.gov/Publications/Report/3632

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

May 12, 2019 - Local governments ’ portion of the sales tax ranges from 1.25  percent to 4.5  percent. As a result, the overall rate ranges from 7.25  percent to 10.5  percent depending on the local jurisdiction. Sales Tax Exemptions.
https://lao.ca.gov/Publications/Report/4040

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

Feb 28, 2025 - Figure  5 shows the differing effects of these two events by comparing the total percent change in employment levels for California and the U.S. since 2019. The impact of COVID ‑19 was similar in California and the U.S. overall, and employment bounced back in both cases by the end of 2021.
https://lao.ca.gov/Publications/Report/5000

Fixing Unemployment Insurance

Dec 2, 2024 - (To raise the same amount of money under the state ’s current taxable wage base of $7,000, the standard tax rate would need to be 5  percent, well above the state ’s current tax rate of 3.5  percent.)
https://lao.ca.gov/Publications/Report/4943