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

Feb 15, 2022 - Then, any additional state funding could be better targeted to fill any funding gaps, provide any necessary state matching funds to maximize federal funds, and ensure funding is distributed across projects of different types at all ports statewide in a manner consistent with the Legislature’s priorities.
https://lao.ca.gov/Publications/Report/4540

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Compared to the version 3.0 diversity requirements, the upcoming changes in version 4.0 represent a more significant incentive for production companies to engage in DEIA activities, since 4  percent of the total credit is contingent on enacting and documenting specific initiatives.
https://lao.ca.gov/Publications/Report/5036

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 2018-19 Budget: The Administration's Proposition 55 Estimates in the May Revision

May 22, 2018 - First, the measure directs DOF to estimate the upcoming year ’s available revenues. Second, it subtracts from this total the constitutional minimum funding level for schools and community colleges. Third, the formula then subtracts an estimate of the “workload budget ” costs of government services that were “currently authorized ” as of January 1, 2016.
https://lao.ca.gov/Publications/Report/3844

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Under the Governor ’s budget proposal for the Cannabis Tax Program, this appropriation would increase to match current program spending. Administration Has Been Spending General Fund on Cannabis Tax Enforcement.
https://lao.ca.gov/Publications/Report/5132

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - As the Legislature deliberates over how to address the upcoming budget problem, we advise considering how to mitigate the dual impact of inflation and funding reductions on programs. Below, we describe these dynamics in more detail.
https://lao.ca.gov/Publications/Report/4647

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - Resulting Amount Is the SAL for the Upcoming Fiscal Year. After multiplying the current year ’s limit by the SAL growth factor and adding or subtracting any transfers of responsibly, if applicable, the resulting amount is the SAL for the upcoming fiscal year.
https://lao.ca.gov/Publications/Report/3596

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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Finally, we described how we matched household types to apartment types for the analysis of housing costs. Strengths and Weaknesses of Data Sources Primary Data Source: Monthly Current Population Surveys (CPS).
https://lao.ca.gov/Publications/Report/4878/4

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Set Rate to Match Policy Goals We recommend that the Legislature set the tax rate to match its policy goals. Below, we provide specific recommendations for each type of tax. Setting Tax Rates for Recommended Tax Types.
https://lao.ca.gov/Publications/Report/4125