The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - The amount set aside by Proposition  2 for reserves and debt payments would decline by $0.8  million due to the increase in non-capital gains revenue. The state could use the resulting $8  million to fund roughly 800 child care slots.
https://lao.ca.gov/Publications/Report/4040

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We assess the pseudo-out-of-sample prediction errors for each specification using the monthly CPS from January to December 2022 as our training set and the monthly CPS from January to December 2023 as our test set.
https://lao.ca.gov/Publications/Report/4878/4

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - These slots would be on top of the almost 9,000 full ‑day slots the state added over the past three years. Extending preschool to all children from low ‑income families is consistent with considerable research that has concluded the benefits of preschool are greatest for these children.
https://lao.ca.gov/Publications/Report/3916

California’s First Film Tax Credit Program

Sep 29, 2016 - In addition, the model does not allow for input substitution, such as when a worker is replaced with a machine or when a physical set is replaced with a digital effect. Location of Suppliers and Consumption May Affect Economic Benefits.
https://lao.ca.gov/Publications/Report/3502

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The California Constitution specifies that the property value used for determining property taxes is set at the property ’s purchase price and then increased annually by 2  percent or less. However, Proposition  19 (2020) allows certain homeowners (such as people who are 55 years or older) to transfer their existing home value for property tax purposes to a new home anywhere in the state.
https://lao.ca.gov/Publications/Report/5130

Updating the California Necessities Index

Aug 14, 2025 - Therefore, any measure that requires statistics on the prices of a small set of goods in metropolitan areas —which includes options A, B, and C —may be at higher risk to future BLS publication changes.
https://lao.ca.gov/Publications/Report/5065

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

Feb 23, 2026 - To support this sustained effort, we recommend that the Legislature set up opportunities to revisit program resources in the 2027 and/or 2028 budget processes. The administration has been spending General Fund on cannabis tax enforcement, which should be funded exclusively by the Cannabis Tax Fund.
https://lao.ca.gov/Publications/Report/5132

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Equity Education: learning about the historical and contemporary experiences of underrepresented communities and people, existing civil rights and discrimination laws, and setting goals for ensuring DEIA for everyone on the production.
https://lao.ca.gov/Publications/Report/5036

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer. If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues.
https://lao.ca.gov/Publications/Report/5074

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - The Governor ’s budget includes $6  million from the General Fund in 2022 ‑23 for DMV to fund overtime for 200 Licensing Registration Examiners, as well as the necessary office and support staff, so that field offices with wait times of 30 days or more for commercial drive tests can offer additional testing slots on Saturdays.
https://lao.ca.gov/Publications/Report/4540