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

Feb 15, 2022 - Disruptions in Availability of Testing Locations. DMV has reported several disruptions with their commercial drive test locations, which has led to canceling or rescheduling appointments. Of the 23 DMV locations that administer commercial drive tests, four are dedicated commercial drive test centers, which are located in Fontana, Fresno, Gardena, and West Sacramento.
https://lao.ca.gov/Publications/Report/4540

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Finally, we described how we matched household types to apartment types for the analysis of housing costs. Strengths and Weaknesses of Data Sources Primary Data Source: Monthly Current Population Surveys (CPS).
https://lao.ca.gov/Publications/Report/4878/4

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - First, testing labs verify the potency of cannabis products. (As we understand it, these tests rarely find substantial differences between labeled and actual cannabinoid content. More commonly, products fail lab tests for other reasons, such as high levels of pesticides.)
https://lao.ca.gov/Publications/Report/4125

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Apply Means Testing. Another option is to require means testing to determine eligibility for the exclusion. The Legislature could set an income threshold under which a child ’s income would have to fall to be eligible for the inheritance exclusion.
https://lao.ca.gov/Publications/Report/3706

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

Mar 18, 2025 - To receive state funding, ESEs provide training and paid employment to qualified indi viduals, including homeless individuals, formerly incarcerated individuals, and youth who are neither working nor in school.
https://lao.ca.gov/Publications/Report/5018

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

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

Mar 6, 2019 - The proposal also indicates that the state will require grantees to provide a funding match as part of their applications. The administration has not provided any details on how OPR would administer these grants or the criteria for distributing them.
https://lao.ca.gov/Publications/Report/3960

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

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