California's High Housing Costs: Causes and Consequences - Why Doesn’t California Build Enough Housing? [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Why Doesn’t California Build Enough Housing? March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=138

California's High Housing Costs: Causes and Consequences - Consequences of California's High Housing Costs [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Consequences of California 's High Housing Costs March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=139

California's High Housing Costs: Causes and Consequences - California's High Housing Costs - Overview [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video California 's High Housing Costs - Overview March 17, 2015
https://lao.ca.gov/Videos/player?PlaylistId=20

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

Feb 23, 2026 - Some of the revenues from this tax pay for CDTFA ’s administration of the program, including enforcement activities. Most of the revenues pay for child care, environmental protection, and other types of programs.
https://lao.ca.gov/Publications/Report/5132

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

Feb 19, 2026 - After Proposition  19 went into effect, a backlog of claims developed, and some tax bills were sent to property owners that had not been updated to reflect the lower amounts they were entitled to pay under the terms of Proposition  19.
https://lao.ca.gov/Publications/Report/5130

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Racial/Ethnic Composition of Rebate-Paying Jurisdictions Noticeably Different From Statewide Average. Figure  5 shows that the racial and ethnic composition of rebate-paying jurisdictions is substantially different from other parts of the state.
https://lao.ca.gov/Publications/Report/5074

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - California ’s Pass-Through Entity Elective Tax (PTET) allows certain businesses to elect to pay additional corporation taxes at a rate of 9.3  percent on qualified net income. Taxpayers utilizing this option receive credits that can be claimed against their income taxes.
https://lao.ca.gov/Publications/Report/5081

Fixing Unemployment Insurance

Dec 2, 2024 - Under federal rules, states must borrow federal dollars to pay benefits when state reserves run out. Over the course of the pandemic, the state borrowed about $20  billion to keep paying benefits associated with the state ’s UI program.
https://lao.ca.gov/Publications/Report/4943

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

Feb 19, 2025 - Entities paying this tax are required to submit an electronic return and pay taxes quarterly, no later than the q uarter after the sales were made. As Chapter  231 went through the legislative policy process, the California Department of Tax and Fee Administration (CDTFA) preliminarily estimated that this new tax could generate $159  million.
https://lao.ca.gov/Publications/Report/4970