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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Some Local Governments Offer Sales Tax Rebates. One of the ways local governments compete for Bradley-Burns revenue is to offer partial sales tax rebates. For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer.
https://lao.ca.gov/Publications/Report/5074

The 2019-20 Budget: Tax Conformity

Mar 6, 2019 - In addition to the effective rate changes described above, the 2017 l aw made other changes that broadened the tax base —that is, reduced or eliminated various credits and deductions. Examples of these changes include eliminating personal exemptions, ending many individual and business deductions, and imposing new limits on other common deductions.
https://lao.ca.gov/Publications/Report/3959

Building Reserves to Prepare for a Recession

Mar 7, 2018 - By most measures, the recession of the early 1990s was more severe than the dot ‑com bust in the early 2000s. For example, unemployment in California reached 9. 7  p ercent in mid ‑ to late ‑1992, but peaked at 6. 9  p ercent after the dot ‑com bust.
https://lao.ca.gov/Publications/Report/3769

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - ISRF loans typically offer lower interest rates and longer repayment periods than public agencies could receive from other financing sources. Loans are made to public agencies on a first-come, first-served basis.
https://lao.ca.gov/Publications/Report/4846

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

Feb 28, 2025 - 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

Fixing Unemployment Insurance

Dec 2, 2024 - This report describes the problems with the system in greater detail, including offering historical context and our projections of the future. We then offer four recommendations that would fix the state ’s broken UI system.
https://lao.ca.gov/Publications/Report/4943

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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Nationwide, this program offers grants totaling $1.1  billion per year through the 2026 federal fiscal year. Transit agencies also may use funding from the federal government ’s broader Bus and Bus Facilities grant program for ZEBs and related infrastructure.
https://lao.ca.gov/Publications/Report/4890

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

Mar 18, 2025 - The rationale for offering a supplemental grant program depends on the inability of firms to utilize the more established tax credit program. There is no explicit requirement in the grant program relating to this inability.
https://lao.ca.gov/Publications/Report/5018