The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - In particular Australia, Canada, and the United Kingdom have tax credits and incentives that are more generous than most similar incentives in the United States. As a result of these incentives and generally lower baseline costs (such as wages), these countries have gained some m arket share at the expense of the U.S. in recent years.
https://lao.ca.gov/Publications/Report/5000

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

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

Fixing Unemployment Insurance

Dec 2, 2024 - This taxable wage base level would place California among the ten states with taxable wages bases above $40,000 and all other Western states. While necessary, this step alone would not be sufficient to address the state ’s solvency problems.
https://lao.ca.gov/Publications/Report/4943

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

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

Income Mobility in California Across Generations

Jan 4, 2017 - While mobility is higher in some parts of the Mountain West and Midwest, income mobility in California is high compared to Southern states, and comparable to some other Western states, the Mid–Atlantic, and much of New England.
https://lao.ca.gov/Publications/Report/3518

Common Claims About Proposition 13

Sep 19, 2016 - A recent survey of over half of these states (including most of the western states) found California to have the highest average impact fees for construction of a single –family home. Moreover, according to this study, California ’s fees were almost three times as high as the average across all the states in the survey.
https://lao.ca.gov/Publications/Report/3497