The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - GO-Biz negotiates individual agreements with each successful applicant, including year-by-year milestones and corresponding credit allocations. Agreements last for five years, by which time all employment and investment milestones must be achieved to claim the full credit amount.
https://lao.ca.gov/Publications/Report/5162

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

Mar 18, 2025 - GO-Biz selects applicants via a competitive application process and negotiates individual agreements with each successful applicant, including year-by-year milestones an d corresponding credit allocations.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Student Success Coaches. The budget provides $5  million in one-time General Fund for California Volunteers to offer grants to AmeriCorps programs to fund coaches at K-12 schools. This program has received limited-term funding in prior years, including $5  million in 2024-25.
https://lao.ca.gov/Publications/Report/5081/

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

Feb 28, 2025 - Applications for the credit are evaluated by the California Film Commission (CFC), who then allocate and issue credits to successful applicants based on the amount of qualified expenditures the proposed production would make in California.
https://lao.ca.gov/Publications/Report/5000

Taxation of Sugary Drinks

Nov 26, 2018 - To account for this factor, policymakers should ask two questions of any tax proposal: Can tax administrators and taxpayers implement the tax successfully? (For simplicity, we use the term “taxpayers ” to refer to businesses that would register and remit the tax.
https://lao.ca.gov/Publications/Report/3903

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Successful applicants negotiate written agreements with GO ‑Biz that specify hiring and investment targets over a five ‑year period. The businesses may not claim the credit until they first meet their hiring and investment commitments.
https://lao.ca.gov/Publications/Report/4327

Fixing Unemployment Insurance

Dec 2, 2024 - There are two main reasons the system successfully weathered its first recession. First, the state entered this recession with a relatively robust reserve on hand with much of this reserve balance built before the tax changes enacted in 1984.
https://lao.ca.gov/Publications/Report/4943

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - As a result, there is no benchmark against which to measure whether outreach was successful. That said, understanding why individuals may not be filing could help the Legislature target and prioritize any future state funding for EITC outreach.
https://lao.ca.gov/Publications/Report/3826

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - Key factors contributing to the current uncertainty include the degree to which businesses and workers begin to expect heightened inflation in future years, the degree to which actions by the Federal R eserve to reduce inflation are successful, and changes in geopolitical events affecting food and energy prices.
https://lao.ca.gov/Publications/Report/4647

Assessing Recent Changes to California Competes

Mar 30, 2020 - The successful applicants then negotiate a written agreement with GO ‑Biz that specifies hiring and investment targets over a five ‑year period. An oversight committee also must approve these agreements in a public meeting.
https://lao.ca.gov/Publications/Report/4213