Improving California’s Unemployment Insurance Program

Aug 8, 2022 - For each employer in the last 18 months, workers must report: employer name, address, and telephone number; start date and end date; whether paid weekly, bi ‑weekly, or monthly; total wages paid; and hours worked per week.
https://lao.ca.gov/Publications/Report/4615

California's High Housing Costs: Causes and Consequences - Why Doesn’t California Build Enough Housing? [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Why Doesn’t California Build Enough Housing? March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=138

California's High Housing Costs: Causes and Consequences - Consequences of California's High Housing Costs [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Consequences of California 's High Housing Costs March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=139

California's High Housing Costs: Causes and Consequences - California's High Housing Costs - Overview [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video California 's High Housing Costs - Overview March 17, 2015
https://lao.ca.gov/Videos/player?playlistId=20

Fixing Unemployment Insurance

Dec 2, 2024 - How Did We Get Here? State UI programs are supposed to be self ‑ sufficient —that is, the system should collect enough funds to pay for benefits over time. This means, in some years, the system will collect more than necessary so that, during economic downturns, there is enough money to pay for rising benefit costs.
https://lao.ca.gov/Publications/Report/4943

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - How Do Deductions Increase Volatility? In theory, deductions can affect PIT volatility in different ways, depending on how much they vary from year to year and whether they tend to move in the same direction as AGI.
https://lao.ca.gov/Publications/Report/3703

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - High Recapture Rate Can be Seen as a Feature … On one hand, high recapture rates can be seen as not a significant issue, and even a sign that the program is working as intended: Companies are incentivized by a tax break if they manage to achieve agreed-upon job and investment targets, but if they fail to do so, the state incurs no expense since the credit is never claimed or is paid back to the state.
https://lao.ca.gov/Publications/Report/5162

The Property Tax Inheritance Exclusion

Oct 9, 2017 - This suggests a relationship between aging homeowners and inheritance exclusions which could lead to a rise in inheritance exclusions as homeowners get older. Significant and Growing Fiscal Cost Reduction in Property Tax Revenues .
https://lao.ca.gov/Publications/Report/3706

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In this section, we aggregate data over this period to track cohorts of workers born in the same year to see how their rates of low-wage work change as they get older. Cohort Example. Consider, for example, workers born in 1981.
https://lao.ca.gov/Publications/Report/4878/2

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The percentages presented in Figure  1 alone do not give a sense of how diverse the labor forces of version 3.0 productions are relative to both (1)  the overall motion picture workforce in California and (2)  California ’s population as a whole.
https://lao.ca.gov/Publications/Report/5036