The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - The Governor also proposes $9. 6  m illion to fund an additional 4,250 Cal Grant competitive awards, which would raise the total number of new competitive awards authorized annually to 30,000. Over the past several years, the Legislature has focused on certain financial aid goals, including: ( 1)  i ncreasing living assistance (especially for students enrolled
https://lao.ca.gov/Publications/Report/3916

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - “E ‑Cigarettes and Adult Smoking: Evidence from Minnesota. ” National Bureau of Economic Research Working Paper 26589. Zhao, Juliana (2019). “E ‑Cigarettes and Cigarettes: Complements or Substitutes?
https://lao.ca.gov/Publications/Report/4171

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Largest Categories: E-Commerce and Fuel Suppliers. Figure  1 displays the amounts of rebates paid to various types of recipients. Broadly, the biggest category consists of e-commerce distribution centers.
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

Assessing Recent Changes to California Competes

Mar 30, 2020 - In particular, the requirement for applicants to demonstrate how the credit influences their ability to create new jobs in California, by the applicant or any other company, has led GO ‑Biz to address many of the concerns we raised about California Competes in our 2017 e valuation.
https://lao.ca.gov/Publications/Report/4213

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - According to the National Conference of State Legislatures, at least ten states created or expanded film tax incentives in 2021. Another five states did so in  2022. Several State ’s Credit Programs Are More Generous Than California.
https://lao.ca.gov/Publications/Report/4713

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

Feb 28, 2025 - The 2025-26 Budget: California’s Film Tax Credit Summary California ’s Film Industry Impacted by Increased Competition, Recent Disruptions. Over the last two  decades, California has faced increasing competition in the motion picture industry from other states and countries offering production companies financial incentives and lower labor costs.
https://lao.ca.gov/Publications/Report/5000

Taxation of Sugary Drinks

Nov 26, 2018 - Political Competition. Narrowly targeted tax policies make businesses ’ success less dependent on competition in the marketplace and more dependent on competition for favorable policy treatment. Policy Purpose: Health A statewide sugary drink tax likely would reduce sugary drink consumption, potentially leading to improvements in health.
https://lao.ca.gov/Publications/Report/3903

Updating the California Necessities Index

Aug 14, 2025 - While future data availability cannot be fully predicted, certain statistics are statistically more reliable than others and ar e thus more likely to be available in the future. Options Considered Based on the criteria discussed above, we consider the following options for replacing the CNI.
https://lao.ca.gov/Publications/Report/5065

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In 2019, passenger fares and fees provided 17  percent of funding for these agencies. Forty-six percent came from other local revenues, while the state and federal governments provided 20  percent and 17  percent, respectively.
https://lao.ca.gov/Publications/Report/4890