Updating the California Necessities Index

Aug 14, 2025 - Further, the difference between the CNI and the CA CPI ‑U and CA CPI ‑W is often large. Figure  2 shows differences between the proposed measures in each year since 1978. In about half of years, the CNI differed from the CA CPI ‑U and the CA CPI ‑W by at least 1  percentage point.
https://lao.ca.gov/Publications/Report/5065

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

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

Fixing Unemployment Insurance

Dec 2, 2024 - To ensure revenues match benefits over time, states enacted UI financing systems. These systems are comprised of three elements: (1) a tax rate “schedule” that adjusts up or down to match revenues and benefit costs, (2) a taxable wage base level to which the tax rate applies, and (3) an experience rating factor to ensure employers pay their fair share of UI costs.
https://lao.ca.gov/Publications/Report/4943

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

Common Claims About Proposition 13 - Introduction to Proposition 13 [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=152

Common Claims About Proposition 13 - Are Similar Property Owners Taxed Differently Under Proposition 13? [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=153

Common Claims About Proposition 13 - Did Proposition 13 Cause Residential Properties to Pay a Larger Share of Property Tax? [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=154

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - Swenson, Charles W. “Preliminary evidence on film production and state incentives. ” Economic Development Quarterly 31.1 (2017): 65 ‑80. Thom, Michael. “Lights, camera, but no action? Tax and economic development lessons from state motion picture incentive programs. ” The American Review of Public Administration 48.1 (2018): 33 ‑51.
https://lao.ca.gov/Publications/Report/4713

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Two key factors for evaluating these proposals are: ( 1)  w hich level of government would forgo revenue, and ( 2)  w hich businesses would receive assistance. Based on these criteria and others, we recommend that the Legislature prioritize expansion of the Main Street Credit, explore alternative structures for an elective S Corporation tax, and reject the proposed one ‑time expansions of the CAEATFA exclusion and California Competes.
https://lao.ca.gov/Publications/Report/4327