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

Mar 18, 2025 - California Regional Initiative for Social Enterprises Grant Program. This proposal would provide $17  million for grants to Employment Social Enterprises (ESEs) under the California Regional Initiative for Social Enterprises Grant Program (CA RISE).
https://lao.ca.gov/Publications/Report/5018

The 2025-26 Budget: Governor’s Office of Business and Economic Development [Publication Details]

Mar 18, 2025 - The Governor’s budget includes several proposals under the Governor’s Office of Business and Economic Development (GO-Biz). In this post we evaluate and provide recommendations for three of these proposals: California Competes Grants, California Regional Initiative for Social Enterprises Grant Program, and CHIPS.
https://lao.ca.gov/Publications/Detail/5018

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - When enacted, the budget assumed annual General Fund savings of $500  million in 2025-26 that was expected to grow to roughly $2  billion General Fund by 2028-29 across three departments —California Departments of Corrections and Rehabilitation (CDCR), Health Care Services (DHCS), and Social Services.
https://lao.ca.gov/Publications/Report/5081

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

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Supplier Diversity: contracting with qualified vendors, including but not limited to catering companies, accounting firms, equipment rentals, and postproduction houses, owned and operated by individuals from socially and economically underrepresented groups to support production.
https://lao.ca.gov/Publications/Report/5036

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Filers with individual taxpayer identification numbers (ITINs), which are used by people who lack Social Security numbers to file their taxes, remain ineligible for the federal EITC. State EITC Unaffected by Federal Changes.
https://lao.ca.gov/Publications/Report/4410

Income Mobility in California Across Generations

Jan 4, 2017 - Stronger Social Networks. Places that produce greater mobility tend to have greater social cohesiveness or stronger social connections. Although social networks cannot be observed directly, researchers have developed other indicators to measure these attributes indirectly (for example, by measuring membership in community, religious, and other organizations).
https://lao.ca.gov/Publications/Report/3518

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - The PIT is state government ’s most important revenue source, contributing over two thirds of the state General Fund, which supports schools, universities, major health and social services programs, prisons, and other state ‑funded programs.
https://lao.ca.gov/Publications/Report/3703

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - Low Social Cost of Greenhouse Gas Emissions. The net benefit calculation assumes that the social cost of greenhouse gas emissions is $ 10 p er ton —lower than typical estimates. This assumption likely understates the global benefits resulting from each ton of emissions avoided due to the program.
https://lao.ca.gov/Publications/Report/3907

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - The budget package expanded eligibility for the EITC and YCTC to taxpayers who do not have a Social Security Number and instead use an Individual Taxpayer Identification Number (ITIN) to file their tax return.
https://lao.ca.gov/Publications/Report/4270