Unclaimed Property: Rethinking the State’s Lost & Found Program [Publication Details]

Feb 10, 2015 - We recommend performance measures, or targets, for the unclaimed property program that place a greater emphasis on reuniting more property with owners and offer 19 options for meeting that goal. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/3167

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The change in state law limits the amount that banks may deduct based on their assets. Banks with under $10  billion in assets are unaffected. Banks with more than $50  billion in assets may not deduct these premiums at all.
https://lao.ca.gov/Publications/Report/4100

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - The ISRF, administered by the California Infrastructure and Economic Development Bank ( IBank ), provides low-cost loans to public agencies to support infrastructure projects. ISRF loans typically offer lower interest rates and longer repayment periods than public agencies could receive from other financing sources.
https://lao.ca.gov/Publications/Report/4846

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [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/5170

Updating the California Necessities Index

Aug 14, 2025 - Options Considered Based on the criteria discussed above, we consider the following options for replacing the CNI. Option A: Remove Discontinued Category, Keep Other Expenditure Weights the Same. The simplest option for replacing the CNI is to remove the discontinued statistics from its calculation, while not otherwise altering the formula.
https://lao.ca.gov/Publications/Report/5065

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

Feb 19, 2026 - Printing a disclosure about Chapter  712 ’s deferment procedures is no longer relevant given that the option expired more than two years ago and is no longer available to property owners in the county.
https://lao.ca.gov/Publications/Report/5130

Volatility of the Personal Income Tax Base

Feb 8, 2017 - Imputed interest includes investment income earned on insurance policies, the value of implicit services provided by banks and other lenders, and interest earned on employee pension plans. Transfer Payments.
https://lao.ca.gov/Publications/Report/3548

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package removes both (1)  savings and loans, and (2)  banking or financial business from the list of QBA from tax year 2025 onwards. The administration estimates this change will increase revenues by $330  million in fiscal year 2025-26, decreasing slightly to $270  million by 2028-29.
https://lao.ca.gov/Publications/Report/5081

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Under current economic conditions, however, the types of businesses served by California Competes —in particular, businesses that are expanding —have good private sector financing options. Growing businesses can raise funds in two ways: they can sell stock equity or borrow money from a bank (or a non ‑depository lender).
https://lao.ca.gov/Publications/Report/4327

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

Feb 23, 2026 - The Governor ’s proposed level of spending on cannabis and tobacco enforcement is just one among a range of reasonable policy options available to the Legislature. Trade ‑Offs Depend on Personnel Constraints.
https://lao.ca.gov/Publications/Report/5132