The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - Figure  1 below shows the credit amount available to single filers under the prior-law EITC (dashed line) and the expanded EITC (solid line). The expanded EITC keeps the same structure at the lower end of the income range, but phases out the credit more slowly for those tax filers with relatively higher incomes.
https://lao.ca.gov/Publications/Report/3826

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Some housing site inventories contain thousands of properties —for example, the city of Los Angeles ’ site inventory contains over 20,000 sites. To carry out this task on a statewide basis, HCD receives just under $1  million  dollars annually to fund seven staff.
https://lao.ca.gov/Publications/Report/3605

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Throughout the state, ports and other facilities operate training sites. To better understand the need for state funding, the Legislature will want to request the administration provide additional information on how these sites have been funded and built in the past, as well as why the proposed campus needs state funding, while other training sites have not required state fundi ng.
https://lao.ca.gov/Publications/Report/4540

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

Mar 18, 2025 - Natcast Chose Site in Sunnyvale. In July 2024, Natcast and the Department of Commerce officially launched a site selection process for three flagship R &D facilities. Through this process, they discussed prospective sites with economic development organizations, such as the GO-Biz in California.
https://lao.ca.gov/Publications/Report/5018

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - As the name suggests, above the line deductions are calculated above the line on the federal tax form that separates the section where AGI is determined from the section where taxable income and tax liability are determined.
https://lao.ca.gov/Publications/Report/3703

The 2018-19 May Revision: LAO Economic Outlook

May 12, 2018 - Similar to the price-to-earnings ratio, the home price-to-rent ratio is used to gauge if home prices are in line with underlying demand for housing. While price-to-rent ratios for the state as a whole appear to be in line with historic norms, ce rtain housing markets in the San Francisco Bay Area appear to be a little overheated .
https://lao.ca.gov/Publications/Report/3829

The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion

Mar 6, 2019 - The proposal also would modestly increase EITC benefits for an estimated 1. 2  m illion workers (about 60  p ercent of whom would have no dependents) who have relatively low income but are nonetheless above the poverty line.
https://lao.ca.gov/Publications/Report/3960

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Although below ‑the ‑line positions make up the large majority of workers in the motion picture industry, some studies have documented a relationship between the gender/race/ethnicity of executive positions (such as director/producer) and the downstream diversity of cast and crew for that production.
https://lao.ca.gov/Publications/Report/5036

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The budget package ma de two changes to ABLE account rules to conform to 2017 changes in federal law. The first change was to allow beneficiaries of ABLE accounts that have their own income to contribute amounts up to the federal poverty level to their own ABLE accounts.
https://lao.ca.gov/Publications/Report/4100