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

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Complementing this, another study compared similarly scored applicants where one received a credit and the other did not and found that recipient firms subsequently increased employment and payroll in California relati ve to otherwise similar firms that narrowly missed receiving an award. 2018 Changes to Program Could Impact Employment Effects.
https://lao.ca.gov/Publications/Report/5162

The 2018-19 Budget: California Competes Proposal

Feb 21, 2018 - An applicant that requests a smaller tax credit —holding constant the proposed amount of hiring and investment —receives a higher score. Only the highest scoring applicants move on to the second stage.
https://lao.ca.gov/Publications/Report/3759

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

Feb 23, 2026 - We recommended that the Licensing Program be funded exclusively through license fees, which is how it is funded today. LAO Recommendations Approach Proposals as Pieces of a Bigger Policy Puzzle. Cannabis and tobacco compliance present an ongoing policy challenge for the Legislature.
https://lao.ca.gov/Publications/Report/5132

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

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

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - In particular, Blue Sky —in consultation with CAEATFA and others —developed the scoring system that the authority has used to evaluate applicants for the exemption. This scoring system is based on the criteria laid out by S B  71 —in particular, a comparison between the “benefit to the state ” and the “benefit to the participating party. ” In developing the net
https://lao.ca.gov/Publications/Report/3907

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