The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - The state funds various types of subsidized child care for low-income families, but the number of eligible children typically exceeds the number of “slots ” funded by the state. Due to this shortfall, the state fails to assist part of the targeted population and creates an inequity between those who receive slots and those who do not.
https://lao.ca.gov/Publications/Report/4040

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

Jan 14, 2019 - The Governor proposes $ 200  m illion General Fund for local governments that show progress toward developing shelters and housing for the homeless. Funding for Whole Person Care (WPC) Pilot Programs.
https://lao.ca.gov/Publications/Report/3916

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - This report lays out various options to raise and lower taxes in California and offers a comparative evaluation of those options in the areas of budgeting, economy, taxpayer experience, progressivity, and fairness.
https://lao.ca.gov/Publications/Detail/5170

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - As we discussed in more detail in A Look at Recent Progress Toward Statewide Housing Goals , comparing RHNA goals to actual building in recent years suggests that RHNA goals did not fully capture demand for housing in many communities.
https://lao.ca.gov/Publications/Report/3605

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - For the purposes of the film tax credit, representation is typically defined as the share of the recipient ’s workforce from a specific group relative to their share of the overall California population, with progress toward proportional representation being seen as desirable.
https://lao.ca.gov/Publications/Report/5036

Volatility of the Personal Income Tax Base

Feb 8, 2017 - In particular, since the state ’s PIT structure is progressive (meaning that higher ‑income people pay a bigger fraction of their income in income taxes than lower ‑income people do), some elements of this PIT base are effectively taxed at higher rates than other elements.
https://lao.ca.gov/Publications/Report/3548

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

Feb 15, 2022 - The Governor ’s budget includes $6  million from the General Fund in 2022 ‑23 for DMV to fund overtime for 200 Licensing Registration Examiners, as well as the necessary office and support staff, so that field offices with wait times of 30 days or more for commercial drive tests can offer additional testing slots on Saturdays.
https://lao.ca.gov/Publications/Report/4540

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The language also requires OES to provide the Legislature with two progress reports on the project —which has faced significant implementation challenges —on or before November 1, 2025 and March  1, 2026.
https://lao.ca.gov/Publications/Report/5081/

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - Roughly 40  percent of this additional volatility comes from the differences between personal income and the PIT base, another 40  percent from the state ’s progressive rate structure, and the final 20  percent from the state ’s system of deductions and credits.
https://lao.ca.gov/Publications/Report/3703

Review of the California Competes Tax Credit

Oct 31, 2017 - Picking winners and losers inevitably leads to problems. In the case of California Competes, we are struck by how awarding benefits to a select gro up of businesses harms their competitors in California.
https://lao.ca.gov/Publications/Report/3709