Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details]

Aug 20, 2025 - Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [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/5067

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Complementing this, another study compared similarly scored applicants where one received a credit and the other did not and found that recipient firms subsequently increased employment and payroll in California relati ve to otherwise similar firms that narrowly missed receiving an award. 2018 Changes to Program Could Impact Employment Effects.
https://lao.ca.gov/Publications/Report/5162

The 2018-19 Budget: California Competes Proposal

Feb 21, 2018 - An applicant that requests a smaller tax credit —holding constant the proposed amount of hiring and investment —receives a higher score. Only the highest scoring applicants move on to the second stage.
https://lao.ca.gov/Publications/Report/3759

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

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - In particular, Blue Sky —in consultation with CAEATFA and others —developed the scoring system that the authority has used to evaluate applicants for the exemption. This scoring system is based on the criteria laid out by S B  71 —in particular, a comparison between the “benefit to the state ” and the “benefit to the participating party. ” In developing the net
https://lao.ca.gov/Publications/Report/3907

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

Feb 20, 2024 - One key difference is the grant program’s focus on businesses making big investment promises, which has led it to make significantly larger awards to a smaller number of businesses. Given these differences, the grant program should be evaluated separately from the tax credit program.
https://lao.ca.gov/Publications/Report/4846

Updating the California Necessities Index

Aug 14, 2025 - To score well on this assessment, the average of the differences across years should be small. It  is also important that these differences be symmetric: a new measure should minimize the extent to which changes are consistently higher or lower than the current CNI.
https://lao.ca.gov/Publications/Report/5065

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - The latter types score better on this criterion than the former. Administration and Compliance. To score well on this criterion, a tax should be relatively straightforward for tax administrators and taxpayers to implement and enforce.
https://lao.ca.gov/Publications/Report/4125

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - Gann Limit a Big Factor in Budgeting Until Proposition   111 (1990) Reduced Its Effects. The state ’s appropriations limit, or SAL, was a significant factor in state budgeting during the 1980s. In fact, the state had revenues in excess of its SAL in 1986 ‑87 and was required to rebate $1.1  billion to taxpayers (equal to over $2  billion in today ’s dollars).
https://lao.ca.gov/Publications/Report/3596

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Also, past attempts to change the allocation of local property taxes or sales taxes have faced stiff resistance from local agencies concerned that such changes would create winners and losers and disrupt the financial health of some communities.
https://lao.ca.gov/Publications/Report/3605