The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - In these cases, any application that meets the program ’s quantitative thresholds and is deemed by program staff to be of sufficient quality will typically receive a credit award. When the program is undersubscribed, however, fewer projects must compete for available credits.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - In the case of the Cannabis Tax Program, we note: The administration has not presented any arguments linking the General Fund ’s share of costs to its share of indirect benefits. This is not part of a broad, systematic effort to allocate costs based on indirect benefits.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Previously, state law provided income tax exemptions for wildfire settlements on a case-by-case basis. The administration estimates that this change will decrease revenues by a total of $56  million from fiscal years 2024-25 through 2028-29, though this amount could vary significantly due to uncertainty about damage caused by future wildfires.
https://lao.ca.gov/Publications/Report/5081

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - However, there are some cases where metrics may want to be viewed more broadly. A good example of this is the Black population in California. Based on the figures presented above, the Black population is somewhat overrepresented in California ’s motion picture industry (6.6  percent) compared to their share of the total population (5.5  percent).
https://lao.ca.gov/Publications/Report/5036

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

Feb 28, 2025 - The impact of COVID ‑19 was similar in California and the U.S. overall, and employment bounced back in both cases by the end of 2021. However, while the U.S. as a whole saw a more modest decline in employment in 2023, California experienced a much larger decrease and has not yet seen any signs of recovery.
https://lao.ca.gov/Publications/Report/5000

Fixing Unemployment Insurance

Dec 2, 2024 - In these cases, the state ’s reserve cushion would cover most UI costs, meaning the state would depend only minimally on federal loans. Relative to the current system, our approach would reduce the chances loans are needed and diminish their size.
https://lao.ca.gov/Publications/Report/4943

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - In some limited cases, higher inflation can result in reduced access to or longer wait times for state services. In the case of both DDS and, potentially, Medi‑Cal fee for service, if elevated inflation persists, rates would erode in real terms.
https://lao.ca.gov/Publications/Report/4647

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In most cases, recipients of IHSS benefits are responsible for hiring and supervising their own IHSS providers —oftentimes family members or relatives. IHSS providers ’ wages are determined through collective bargaining with county governments.
https://lao.ca.gov/Publications/Report/4878/1

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Our office has reviewed several EDD claim denials in cases where the worker was clearly eligible for UI. In one case, EDD denied a claim based on the rationale that statewide employment in the unemployed worker ’s occupation was forecast to decline by 0.9  percent.
https://lao.ca.gov/Publications/Report/4615

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We limit our use of the OEWS to these cases because OEWS microdata are not publicly available and because the wage measurements are less p recise than those in the CPS. The OEWS survey responses place wages into relatively wide bins.
https://lao.ca.gov/Publications/Report/4878/4