California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Over the last decade, California ’s nominal minimum wage has doubled from $8 per hour to $16 per hour. The state ’s minimum wage is now more than double the federal minimum wage, which has been $7.25 per hour since 2009.
https://lao.ca.gov/Publications/Report/4878/3

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - (This would add to the double ‑digit budget problem for 2024 ‑25 already projected under both our and the administration ’s estimates, as we describe below.) LAO Spending Estimates Over $10   Billion Higher Than the Administration by 2026 ‑27.
https://lao.ca.gov/Publications/Report/4772

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Specifically, to avoid double counting previously provided funds or because specific data are not available, we do not include projects for which funding is: (1)  continuously appropriated, such as some bond funds; (2)  reappropriated, which provides additional time for the completion of the project; (3)  reverted, if a project ended or requires modification; (4)  previously
https://lao.ca.gov/Publications/Report/5081/

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - In particular, the state tax on distilled spirits has one rate that applies to most drinks and a second rate (double the standard rate) for the most potent drinks. Federal taxes on beer and spirits tax the output of larger brewers and distilleries more heavily than the output of smaller producers.
https://lao.ca.gov/Publications/Report/4123

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - The COVID ‑ 19 p andemic and recession has disproportionately affected many low ‑income workers; communities of color; and businesses in tourism, hospitality, and close ‑contact personal services industries.
https://lao.ca.gov/Publications/Report/4331

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - Housing is very expensive in California —in early 2018, the typical California home cost $481,000, roughly double the price of the typical home in the United States. Proposition  13 (1978), which limits property tax growth after a home is purchased, has kept property tax payments relatively low by comparison.
https://lao.ca.gov/Publications/Report/3885

California’s First Film Tax Credit Program

Sep 29, 2016 - If a project was allocated a film tax credit during the initial allocation period, it was roughly 5  percent more likely to be made —at all, anywhere —than the projects that did not win the lottery and were initially placed onto a waitlist.
https://lao.ca.gov/Publications/Report/3502

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

May 12, 2019 - (The dollar amounts and the number of additional child care slots would roughly double in 2020 ‑21.) Menstrual Products Exemption Partially Addresses Equity Concern Equity Concerns Related to Menstruation.
https://lao.ca.gov/Publications/Report/4040

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

Feb 28, 2023 - A similar study of California ’s film credit found being offered a credit doubled the chances a production would be made in California (Workman [2021]). Another study examining location decisions of productions around the country found that state film credits meaningfully shifted the distribution of productions towards states with credits (Owens and Rennhoff [2020]).
https://lao.ca.gov/Publications/Report/4713

Fixing Unemployment Insurance

Dec 2, 2024 - The state distributed a total of $24  billion in state UI payments in 2020 —more than double the former peak from the Great Recession. (This amount does not include payments from the temporary federal UI programs that were the subject of widespread fraud.)
https://lao.ca.gov/Publications/Report/4943