The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - (See our December 2014 report, Options for a State Earned Income Tax Credit , for more information about the design and effectiveness of the federal EITC.) California ’s State EITC California EITC Builds on the Federal EITC.
https://lao.ca.gov/Publications/Report/3826

The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion

Mar 6, 2019 - While the Governor ’s proposal generally provides a relatively small benefit increase to many workers, two groups of workers would see the largest benefits: Workers With Income Just Beyond Kink Points Would See Largest Benefit Increases.
https://lao.ca.gov/Publications/Report/3960

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - Businesses may earn credits if they take actions the state wants to encourage, such as spending money on research and development. Tax credits reduce a business ’s tax bill directly, on a dollar-for-dollar basis.
https://lao.ca.gov/Publications/Report/4270

The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion

May 14, 2018 - The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion State Earned Income Tax Credit Expansion Background State Earned Income Tax Credit (EITC) Boosts Low-Income Households ’ Earnings.
https://lao.ca.gov/Publications/Report/3835

Fixing Unemployment Insurance

Dec 2, 2024 - While it is reasonable to expect that some workers would make too much money for UI to replace half of their earnings, California ’s benefit levels only meet the federal wage replacement standard for half of the state ’s workers.
https://lao.ca.gov/Publications/Report/4943

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - From 2015-2018, according to a rigorous third-party evaluation , LA:RISE participants had higher earnings and employment while working at an ESE but did not see long-term benefits after the transitional job ended.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Firms earning over 50  percent of their total income from a list of “qualified business activities ” (QBA) are subject to a different apportionment method that includes the location of their sales, payroll, and property.
https://lao.ca.gov/Publications/Report/5081

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

Feb 23, 2026 - A plain ‑language reading of the budget act gives each department substantial flexibility to use appropriations as it sees fit. The Legislature grants this flexibility with the understanding that the administration will strive to respect the Legislature ’s and voters ’ intent and use resources efficiently, transparently, and equitably.
https://lao.ca.gov/Publications/Report/5132

The 2019-20 Budget: California Spending Plan—Expands Earned Income Tax Credit (EITC)

Oct 17, 2019 - (For more information about the first state EITC, see our report, The 2015‑16 Budget: California Spending Plan. ) The administration estimates these changes will reduce tax revenue in 2019‑20 by $600 million.
https://lao.ca.gov/Publications/Report/4099

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Filers who pay a top rate below 13. 3   p ercent will see a small net increase in state taxes, which in most cases would be more than offset by a decline in federal taxes. Benefits Would Be Concentrated Among Small Number of High ‑Income Filers.
https://lao.ca.gov/Publications/Report/4327