The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - 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

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - (To control for tax law changes, we estimated how much General Fund revenue would have been collected in each year from 1990 to 2014 if the 2016 tax structure had been in place over the entire period.)
https://lao.ca.gov/Publications/Report/3703

The 2017-18 Budget: California Competes Tax Credit

Feb 27, 2017 - The first businesses that negotiated California Competes tax credit agreements with GO-Biz in 2014 were allowed to claim tax credits against their 2014 tax year income tax liability (provided they achieved their hiring and investment targets).
https://lao.ca.gov/Publications/Report/3586

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Proposition  2 (2014) requires the state to spend a specified amount of money (determined through a budgetary formula) each year towards eligible liabilities. It has been state policy to satisfy this requirement through the state ’s General Fund contributions to prefund retiree health benefits and annual supplemental pension payments to the California Public Employees Retirement System (CalPERS).
https://lao.ca.gov/Publications/Report/5081/

The 2014-15 Budget: Pilot Program to Improve Property Tax Administration [Publication Details]

Mar 13, 2014 - The 2014-15 Budget: Pilot Program to Improve Property Tax Administration [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2974

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - When the existing credit was first proposed, the administration estimated that taxpayers would claim $ 22  m illion in the 2014 t ax year and $ 69  m illion in the 2015 t ax year. These estimates were much too high.
https://lao.ca.gov/Publications/Report/3784

Property Tax Reductions to Diminish as Housing Market Improves - Property Tax Reductions to Diminish as Housing Market Improves [Video]

Property Tax Reductions to Diminish as Housing Market Improves - Property Tax Reductions to Diminish as Housing Market Improves [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Property Tax Reductions to Diminish as Housing Market Improves May 5, 2014 Fiscal and Policy Analyst Chas Alamo discusses the LAO report "Property Tax Reductions to Diminish as Housing Market Improves. "
https://lao.ca.gov/Videos/Player?playlistId=66

California’s Fiscal Outlook: The 2011-12 Budget [Publication Details]

Nov 10, 2010 - In 2012‑13, 2013‑14, and 2014‑15, another few billion of permanent actions each year could be initiated, along with other temporary budget solutions, and so on until the structural deficit was eliminated.
https://lao.ca.gov/Publications/Detail/2365

A Look at Voter-Approval Requirements for Local Taxes - A Look at Voter-Approval Requirements for Local Taxes [Video]

A Look at Voter-Approval Requirements for Local Taxes - A Look at Voter-Approval Requirements for Local Taxes [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video A Look at Voter-Approval Requirements for Local Taxes March 20, 2014 In this short video, Senior Fiscal and Policy Analyst Brian Uhler discusses
https://lao.ca.gov/Videos/Player?playlistId=31

Film and Television Production: Overview of Motion Picture Industry and State Tax Credits - Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Video]

Film and Television Production: Overview of Motion Picture Industry and State Tax Credits - Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Film and Television Production: Overview of Motion Picture Industry and State Tax Credits April
https://lao.ca.gov/Videos/Player?playlistId=59