Updating the California Necessities Index

Aug 14, 2025 - To score well on this assessment, the average of the differences across years should be small. It  is also important that these differences be symmetric: a new measure should minimize the extent to which changes are consistently higher or lower than the current CNI.
https://lao.ca.gov/Publications/Report/5065

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Finally, agreements include recapture provisions that allow GO-Biz to reduce or reclaim credits if recipients fail to meet hiring or investment commitments. Empirical Evidence Points to Effectiveness of Tax Credit for Job Creation.
https://lao.ca.gov/Publications/Report/5162

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

Feb 15, 2022 - Once the administration has finalized and provided to the Legislature the details of this grant proposal, the Legislature should consider whether the request is an appropriate use of state General Fund.
https://lao.ca.gov/Publications/Report/4540

The 2018-19 Budget: California Competes Proposal

Feb 21, 2018 - Finally, we recommend that the Legislature reject the Governor’s California Competes tax credit proposal. (We offer suggestions for the Legislature to consider, however, if it wishes to extend the program.)
https://lao.ca.gov/Publications/Report/3759

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Finally, the ICT prohibits transit agencies from purchasing conventional buses starting in 2029. The standard useful life of a bus is 12 years, so CARB set these requirements with an eye toward completing the statewide transition to ZEBs by 2040.
https://lao.ca.gov/Publications/Report/4890

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Single parents with one, two, or three children live in one-bedroom, two-bedroom, or three-bedroom apartments, respectively. An adult couple without children live in a studio/efficiency. An adult couple with one or two children live in a two-bedroom apartment.
https://lao.ca.gov/Publications/Report/4878/4

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - Finally, the applicant (or another party, like an heir) repays SCO for the tax payments. Homeowners Submit Annual Applications to SCO Eligibility for PTP Based on Three Main Criteria. Homeowners apply for PTP each year between October  1 and February  10.
https://lao.ca.gov/Publications/Report/3885

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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Most Low-Wage Workers Live With at Least One Other Worker. Compared to mid-to-high-wage workers, low-wage workers are much less likely to live in households with exactly two workers and much more likely to live in households with three or more workers.
https://lao.ca.gov/Publications/Report/4878/1