The 2021-22 Budget: Small Business Grants [Publication Details]

Jan 22, 2021 - The 2021-22 Budget: Small Business Grants [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/4316

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The CPS ’s sample size is not large enough to produce reliable estimates of average wages for relatively small groups of California workers, such as those in narrowly defined occupations or geographic areas.
https://lao.ca.gov/Publications/Report/4878/4

Review of the California Competes Tax Credit

Oct 31, 2017 - Tradability is important in the context of California Competes because the expansion of such businesses need not come at the expense of other California businesses —economic growth is not a zero sum game.
https://lao.ca.gov/Publications/Report/3709

Updating the California Necessities Index

Aug 14, 2025 - Small Tweaks to CNI Lead to Only Small Differences. In contrast, the other options we consider, which make only small tweaks to the current CNI formula are historically very similar to the current CNI.
https://lao.ca.gov/Publications/Report/5065

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - For example, the California Office of the Small Business Advocate (CalOSBA) provides resources for small businesses and financial assistance for small business advisory centers. Other units assist international investors, help businesses obtain information about business permits , administer the California Competes Tax Credit Program, and administer the Cannabis Local Equity Grant Program.
https://lao.ca.gov/Publications/Report/4529

Community Land Trust Property Tax Exemption

Dec 20, 2024 - The data also suggest that these provisions affect an extremely small segment of properties statewide. Figure 1 Community Land Trust Properties in California Number of Parcels Statewide
https://lao.ca.gov/Publications/Report/4946

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - A small but nontrivial portion —1.7  percent —paid more than $120 per resident. Economic Conditions in Rebate-Paying Jurisdictions Slightly Better Than Statewide Average. Next, we examine some economic and demographic features of two groups of jurisdictions: (1)  those whose 2023-24 rebate payments totaled $1 to $20 per resident, and (2)  those whose rebate payments totaled more than $20 per resident.
https://lao.ca.gov/Publications/Report/5074

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - Exemption Poorly Targets Small Business. The exemption attempts to avoid the challenge of defining which taxpayers are small businesses by instead targeting benefits at newly formed companies. This strategy poorly targets small business.
https://lao.ca.gov/Publications/Report/4207

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In 2020, 11  percent of buses entering service for small transit agencies were ZEBs; by 2022, that share had grown to 38  percent. As described in the “Background ” section, the ICT establishes higher ZEB purchase requirements for large transit agencies than for small transit agencies.
https://lao.ca.gov/Publications/Report/4890

Assessing Recent Changes to California Competes

Mar 30, 2020 - Small Businesses Not Using All Available Credits. Previously, 25  p ercent of the tax credits had been set aside for small businesses. (Small businesses were defined as having less than $ 2  m illion in annual revenue.)
https://lao.ca.gov/Publications/Report/4213