California Tribal Casinos: Questions and Answers [Publication Details]

Feb 1, 2007 - California Tribal Casinos: Questions and Answers [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/1545

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - These include businesses that provide temporary help services, retail businesses, restaurants and bars, casinos, and certain entertainment businesses. Starting Wages Must Be at Least 50   Percent Above Minimum Wage.
https://lao.ca.gov/Publications/Report/3784

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - This is because they are based on one quarter of preliminary data for 2024-25. These data, along with certain assumptions, are then used to estimate revenues in 2024-25 and 2025-26. Revised data for that quarter and new data for additional quarters will be available in the coming months, which will better refine the estimate.
https://lao.ca.gov/Publications/Report/4970

Volatility of the Personal Income Tax Base

Feb 8, 2017 - (The employer portion of the payroll taxes for Social Security and Medicare is listed under “benefits ” in BEA ’s data tables but is omitted from tables in this brief because it has no net effect on personal income.)
https://lao.ca.gov/Publications/Report/3548

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

Feb 28, 2025 - California’s Motion Picture Industry California Remains the Largest Player in the U.S. Motion Picture Industry. Despite making up only 1.4 percent of California’s total economic output, the state’s motion picture industry is one of its most iconic, particularly given its heavy concentration in Hollywood and Los Angeles County.
https://lao.ca.gov/Publications/Report/5000

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Since the evidence on the effectiveness of the credit is from earlier iterations of the program, and the attributes of awards have shifted over the years, periodic analysis of the program ’s effectiveness as data becomes available continues to remain prudent.
https://lao.ca.gov/Publications/Report/5162

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Sales Tax Exemption for Bunker Fuel November 19, 2025 Sales Tax Exemption for Bunker Fuel Statutory Data Reporting Requirement. Chapter  442 of 2023 (AB  543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel.
https://lao.ca.gov/Publications/Report/5094

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - Data Source. Our office obtained the data described below from the Department of Cannabis Control and the California Department of Tax and Fee Administration (CDTFA). The data come from the state ’s Metrc “track and trace” system for licensed cannabis.
https://lao.ca.gov/Publications/Report/5059

Updating the California Necessities Index

Aug 14, 2025 - First, new measures must be calculable using publicly available data that is published in a timely manner. Therefore, we do not consider approaches that would use proprietary  data. Transparency. Second, like the current formula, alternatives should provide an intuitive way to judge changes in the cost of necessities.
https://lao.ca.gov/Publications/Report/5065

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget rejects a Governor ’s proposal to authorize DCC to seal (that is, secure and prevent entry) a building or premises occupied by an unlicensed person in connection with illicit commercial cannabis activity.
https://lao.ca.gov/Publications/Report/5081/