Updating the California Necessities Index

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Report/5065

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - Interactions With Other Tax Credits. The existing credit overlaps with geographical areas of the state that previously qualified for other tax credits under the former enterprise zone programs. Many businesses that had earned credits under those programs still have credits available.
https://lao.ca.gov/Publications/Report/3784

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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - These customer interactions can affect workers in a variety of ways. One of the risks of being a “ frontline worker ”—exposure to respiratory disease—became especially salient in the initial years of the COVID-19 pandemic.
https://lao.ca.gov/Publications/Report/4878/1

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers December 17, 2019 A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers In this post, we discuss a key interaction between sales taxes and other taxes on cannabis retailers —in particular, local business taxes.
https://lao.ca.gov/Publications/Report/4124

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - “Interactive: Comparing Wages Within and Across Demographic Groups in the United States. ” Washington Center for Equitable Growth. Dey, Matthew, Elizabeth Weber Handwerker, David Piccone Jr., and John Voorheis (2022).
https://lao.ca.gov/Publications/Report/4878/3

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - The 2020 ‑21 Budget Act assumes that this interaction increases revenues by an additional $600  million in 2020 ‑21. Creates Small Business Hiring Tax Credit. Chapter  41 of 2020 (SB  1447, Bradford) created a new Small Business Hiring Tax Credit.
https://lao.ca.gov/Publications/Report/4270

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - As California ’s homeowners continue to age —transitioning from the 55 to 75 age group to the over 75 age group —more and more will begin to downsize, move into assisted living or with family, or die.
https://lao.ca.gov/Publications/Report/3693

Income Mobility in California Across Generations

Jan 4, 2017 - On average, growing up in California results in somewhat lower adult earnings for children compared to living elsewhere in the United States. “Growing up in California” includes all geographic factors that affect a child’s income mobility, including school quality, neighborhood safety, and community interactions.
https://lao.ca.gov/Publications/Report/3518