Updating the California Necessities Index

Aug 14, 2025 - First, the new measure should —to the extent feasible —minimize quantitative differences from the old measure. To assess this, we calculate each new measure using data from prior years and calculate the difference between each new measure and the CNI in prior years.
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 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - New vs. Existing Programs. Funding is currently proposed to be allocated through a new program under CalSTA. However, other existing programs—like the Trade Corridor Enhancement Program, which is administered by California Transportation Commission and funds similar goods movement infrastructure projects—could be used to allocate the proposed funding.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - ZEBs Are Growing Share of New Buses. Figure  2 displays the annual share of new buses that are ZEBs. This share has been growing over time. In 2020, 10  percent of buses entering service for large transit agencies were ZEBs; by 2022, that share had grown to 28  percent.
https://lao.ca.gov/Publications/Report/4890

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - As we noted in another post , a new law will raise many of these workers’ wages to $20 per hour on April 1, 2024. After that law goes into effect, fast-food workers very likely will not be a low-wage occupation as defined above.
https://lao.ca.gov/Publications/Report/4878/1

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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-quarter of Californians live in a jurisdiction that paid rebates in 2023-24. Focusing on these areas, Figure  3 displays the distribution of rebate payments across jurisdictions, weighted by the number of residents.
https://lao.ca.gov/Publications/Report/5074

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Many residents see new housing —and the changes it will bring to their community —as a threat to their well ‑being. At the same time, many who would benefit from new housing in a community do not live there and therefore have little say in planning decisions.
https://lao.ca.gov/Publications/Report/3605

The 2019-20 May Revision: Opportunity Zones

May 11, 2019 - Our analysis (discussed below) of New Market Tax Credits —a federal program similar to Opportunity Zones —suggests this program did not measurably increase the incomes of residents living in California communities targeted for investment.
https://lao.ca.gov/Publications/Report/4038

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