Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - 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. If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues.
https://lao.ca.gov/Publications/Report/5074

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

Jan 14, 2019 - The administration estimates this would extend health care coverage to 138,000 undocumented immigrants and would cost $ 134  m illion General Fund in 2019 ‑20. Estimates suggest the current number of uninsured Californians —including those who are undocumented —is roughly 3. 5  m illion.
https://lao.ca.gov/Publications/Report/3916

Fixing Unemployment Insurance

Dec 2, 2024 - (To raise the same amount of money under the state ’s current taxable wage base of $7,000, the standard tax rate would need to be 5  percent, well above the state ’s current tax rate of 3.5  percent.)
https://lao.ca.gov/Publications/Report/4943

The 2019-20 Budget: Overview of the Governor's Budget [Publication Details]

Jan 14, 2019 - The 2019-20 Budget: Overview of the Governor's Budget [Publication Details] Overview of the Governor 's Budget January 14, 2019 The 2019-20 Budget: Overview of the Governor's Budget Format: HTML Description: This report presents our office’s initial assessment of the Governor’s Budget.
https://lao.ca.gov/Publications/Detail/3916

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Under SB  3, the statewide minimum wage will continue to increase by up to 3.5  percent each year, depending on inflation. New Minimum Wages for Certain Types of Employers. In 2023, the Legislature passed and the Governor signed two industry-specific minimum wages: one for fast-food chains (Chapter  262 [AB  1228, Holden]), and another for health care facilities (Chapter  890 [SB  525, Durazo]).
https://lao.ca.gov/Publications/Report/4878

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

Feb 28, 2025 - In contrast, filming activity following the strikes has shown no signs of recovering so far, with shoot days slightly declining further in 2024. Figure  5 shows the differing effects of these two events by comparing the total percent change in employment levels for California and the U.S. since 2019.
https://lao.ca.gov/Publications/Report/5000

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - Corporations and individuals may carry forward unused NOLs for up to 20 years. Under the budget pa ckage, corporations and individuals that have net business income over $1  million are not allowed to use NOLs to reduce their taxes for 2020, 2021, and 2022.
https://lao.ca.gov/Publications/Report/4270

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - All four agreements were for relatively large amounts —between $5. 2  m illion and $29. 8  m illion. Go ‑Biz typically awards around 20 agreements per application period for lower amounts. The average agreement in the prior two years was for $3. 3  m illion.
https://lao.ca.gov/Publications/Report/4327

The 2018-19 Budget: California’s New Tax Departments

Apr 4, 2018 - The new laws appropriated $ 5  m illion in 2017 ‑ 18 t o establish OTA. The new laws also gave the administration the authority to augment this appropriation using a transfer of funds from BOE ’s budget to OTA ’s budget with notification to the Legislature.
https://lao.ca.gov/Publications/Report/3796

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - As shown in Figure  5, roughly half of low-wage workers work at least 40 hours per week at their primary jobs. (In the CPS, roughly 4  percent of California ’s low-wage workers indicate that they hold multiple jobs.
https://lao.ca.gov/Publications/Report/4878/1