California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Over the last decade, two statutes —Chapter  351 of 2013 (AB  10, Alejo) and Chapter  4 of 2016 (SB  3, Leno) —gradually have increased California ’s statewide minimum wage from $8 per hour to $16 per hour.
https://lao.ca.gov/Publications/Report/4878

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - This change had the effect of accelerating tax collections from 2009 ‑10 into 2008 ‑09, thereby improving the 2008 ‑09 budget condition. As the state ’s fiscal situation continued to deteriorate in 2009, the 2009 ‑10 budget package again changed the quarterly estimated tax payment schedule to collect 70  percent in the first half of the fiscal year and 30  percent in the second, improving the 2009 ‑10 budget condition.
https://lao.ca.gov/Publications/Report/4722

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Over the last decade, California ’s nominal minimum wage has doubled from $8 per hour to $16 per hour. The state ’s minimum wage is now more than double the federal minimum wage, which has been $7.25 per hour since 2009.
https://lao.ca.gov/Publications/Report/4878/3

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081

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

Feb 23, 2026 - The Governor proposes $3.3  million of augmentations in 2026 ‑27 and ongoing to address enforcement responsibilities stemming from a new law on hemp ‑derived cannabinoids (Chapter  248 of 2025 [AB  8, Aguiar ‑Curry]).
https://lao.ca.gov/Publications/Report/5132

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Regulatory soft cap: $10  million of exemption per year (roughly $115  million of equipment). Statutory hard cap: $200  million of equipment per year (roughly $8  million of exemption). How to claim.
https://lao.ca.gov/Publications/Report/4327

Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - In 2010, when California last had a refundable child care credit in effect, the state ’s minimum wage was $8 per hour. It is now $10 an hour. This report was essentially completed prior to the recent approval of state minimum wage legislation.
https://lao.ca.gov/Publications/Report/3417

Assessing Recent Changes to California Competes

Mar 30, 2020 - For 2018 ‑19, a total of $219. 8  m illion was available ($ 180  m illion plus $39. 8  m illion of recaptured credits). GO ‑Biz predetermines a set amount of credits it will award to applicants in each period.
https://lao.ca.gov/Publications/Report/4213

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - Over the past decade, around 10  percent of property transfers have taken advantage of the parent-to-child exclusion to prevent an increase in property tax payments. Figure  6 shows how many of these exclusions have been used each year during the past decade.
https://lao.ca.gov/Publications/Report/3693

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

Feb 28, 2023 - The 2023-24 Budget: California's Film Tax Credit 17% for relocating TV series 8% for independent films Base: 20% of qualified spending. 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
https://lao.ca.gov/Publications/Report/4713