The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The budget package ma de two changes to ABLE account rules to conform to 2017 changes in federal law. The first change was to allow beneficiaries of ABLE accounts that have their own income to contribute amounts up to the federal poverty level to their own ABLE accounts.
https://lao.ca.gov/Publications/Report/4100

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - However, since the lag between the credit agreement and the outcomes of interest can be up to several years, we do not yet have the economic data to evaluate the most recent rounds of awards. Credit Recapture and Recycling Credits Can Be Reclaimed if Milestones Not Met or Maintained.
https://lao.ca.gov/Publications/Report/5162

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - Taken together, these facts suggest that many loans are de facto additions to board members ’ staff in excess of budgetary authority. LAO Recommendation Use Provisional Language to Restrict Board Members ’ Use of Resources.
https://lao.ca.gov/Publications/Report/3609

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - The data do not tell us who received each donation. Some patients likely received more than one donation in 2024, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2024, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/5059

Income Mobility in California Across Generations

Jan 4, 2017 - If these parents are dissimilar, then they do not serve as appropriate comparisons. If parents who move are fundamentally different from those who do not, the findings of this study may not be generalizable to th ose who do not move, because the estimates do not incorporate their outcomes directly.
https://lao.ca.gov/Publications/Report/3518

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - This channel would still result in Hollywood becoming more diverse and representative but would do so by concentrating more diverse productions in California rather than increasing diversity in the industry as a whole.
https://lao.ca.gov/Publications/Report/5036

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - They can do this in two ways. The first way is encouraging retailers to locate within their borders. The second is encouraging retailers to shift the legally-defined place of sale without changing the location of any real economic activity.
https://lao.ca.gov/Publications/Report/5074

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

Feb 28, 2025 - Labor and resources used on tax credit productions may have been used on other productions or in other industries and, therefore, do not necessarily represent new economic activity. State Incentives Typically Do Not Pay for Themselves.
https://lao.ca.gov/Publications/Report/5000

Community Land Trust Property Tax Exemption

Dec 20, 2024 - That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption. The data also suggest that these provisions affect an extremely small segment of properties statewide.
https://lao.ca.gov/Publications/Report/4946