The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Innovative Clean Transit (ICT) Regulation Conventional Buses vs. ZEBs. The ZEB exemption, the ICT regulation, and various other policies make a distinction between conventional buses and ZEBs. Conventional buses burn diesel, compressed natural gas, or other fuels that emit greenhouse gases (GHGs) and other air pollutants.
https://lao.ca.gov/Publications/Report/4890

Taxation of Sugary Drinks

Nov 26, 2018 - Key Trade ‑Off: Main Policy Goal vs. Other Health Effects. The potential exclusion of 100  p ercent juice illustrates a general trade ‑off in the design of sugary drink taxes. Some sugary drinks contain beneficial nutrients.
https://lao.ca.gov/Publications/Report/3903

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - The prominence of advanced manufacturers among credit recipients is consistent with the intent of the program, since (1)  these types of facilities can locate in many parts of the United States, making tax incentives a potential deciding factor, and (2)  they tend to provide relatively well-paid jobs, which increases the competitiveness of their applications.
https://lao.ca.gov/Publications/Report/5162

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

Feb 28, 2025 - California ’s competition for motion picture production is increasingly coming from outside the United States. In particular Australia, Canada, and the United Kingdom have tax credits and incentives that are more generous than most similar incentives in the United States.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - State Employee Compensation Legislature Ratified New Agreements With All 21 Bargaining Units. Chapter 5 of 2025 (AB 102, Gabriel) amended the budget to include Control Section 3.90, which established an expectation that the administration would meet and confer in good faith with all 21 of the state’s bargaining units before July 1, 2025 to achieve budgetary savings.
https://lao.ca.gov/Publications/Report/5081/

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - For example, the monthly CPS unit nonresponse rate grew from 10  percent in 2013 to 30  percent in 2023. Unit nonresponse rates for many other surveys are well above 30  percent. Another Weakness: Measurement Error.
https://lao.ca.gov/Publications/Report/4878/4

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - These taxes take a variety of forms, including: Unit-Based Taxes. State and federal taxes on cigarettes, state taxes on beer and wine, and local taxes on sugary drinks are a fixed dollar amount on each unit of the taxed good.
https://lao.ca.gov/Publications/Report/4123

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Consequently, monthly ownership costs for these homeowners were around $1,000 less than the typical homeowner ($1,650 vs. $670). Because most inherited homes have been owned for decades, children typically are receiving a property with lower ownership costs.
https://lao.ca.gov/Publications/Report/3706

Income Mobility in California Across Generations

Jan 4, 2017 - United States Has More Stickiness Than Other Developed Counties. Another report compares mobility statistics in the United States to a handful of other industrialized nations. Using different data (and different methods to make the data comparable across countries), these researchers found that children born in the bottom fifth in Denmark, Finland, Sweden,
https://lao.ca.gov/Publications/Report/3518