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

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Jan 26, 2022 - California venues received $2.1 billion in SVOG grants. Economic Injury Disaster Loan (EIDL) Advance Grants. The SBA directly makes disaster loans to small businesses through its pre ‑existing EIDL program.
https://lao.ca.gov/Publications/Report/4501

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Apply Means Testing. Another option is to require means testing to determine eligibility for the exclusion. The Legislature could set an income threshold under which a child ’s income would have to fall to be eligible for the inheritance exclusion.
https://lao.ca.gov/Publications/Report/3706

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - California’s Low-Wage Workers and Minimum Wage California ’s Low-Wage Workers and Minimum Wage Appendix In this Appendix, we describe the data analysis we conducted for our series of posts on California ’s low-wage workers and minimum wage.
https://lao.ca.gov/Publications/Report/4878/4

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

The 2025-26 California Spending Plan: Other Provisions [Publication Details]

Oct 16, 2025 - This post discusses features of the state's spending plan that were not covered elsewhere in the 2025-26 Spending Plan series.
https://lao.ca.gov/Publications/Detail/5081

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This post discusses features of the state's spending plan that were not covered elsewhere in the 2025-26 Spending Plan series.
https://lao.ca.gov/Publications/Report/5081/

2009-10 Budget Analysis Series: Revenues [Publication Details]

Feb 6, 2009 - 2009-10 Budget Analysis Series: Revenues [Publication Details] 2009-10 Budget Analysis Series: Revenues Format: HTML Description: To assist the Legislature in resolving the 2009‑10 budget gap, we developed a list of proposals that would raise more than $5 billion in each of 2009‑10 and 2010‑11.
https://lao.ca.gov/Publications/Detail/1923

Updating the California Necessities Index

Aug 14, 2025 - Option D: Discontinue CNI, Replace With Other Published Series. Alternatively, the legislature could decide to retire the concept of the CNI, instead setting benefit rates based on other broader inflation measures calculated for Californians.
https://lao.ca.gov/Publications/Report/5065

Understanding Your Property Tax Bill - Calculating Your 1 Percent Tax [Video]

Understanding Your Property Tax Bill - Calculating Your 1 Percent Tax [Video] Search LAO Videos Understanding Your Property Tax Bill December 9, 2015 As a companion to LAO 's California Economy and Taxes blog series on property tax, these animations 1)  walk  through the basic steps of calculating a property owner ’s 1 percent  tax and 2)  summarize  the major steps county auditors take to distribute this money.
https://lao.ca.gov/Videos/Player?playlistId=96