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

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - The latter types score better on this criterion than the former. Administration and Compliance. To score well on this criterion, a tax should be relatively straightforward for tax administrators and taxpayers to implement and enforce.
https://lao.ca.gov/Publications/Report/4125

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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Single parents with one, two, or three children live in one-bedroom, two-bedroom, or three-bedroom apartments, respectively. An adult couple without children live in a studio/efficiency. An adult couple with one or two children live in a two-bedroom apartment.
https://lao.ca.gov/Publications/Report/4878/4

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - These assumptions match up well with the best evidence available in 2010, when Blue Sky and CAEATFA developed the net benefit calculation. As described later in this Appendix, we use a modified version of the calculation —incorporating more recent research —to estimate the effects of the exemption on participants ’ equipment purchases. . . .
https://lao.ca.gov/Publications/Report/3907

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

Income Mobility in California Across Generations

Jan 4, 2017 - Places that produce greater mobility tend to have schools with higher student test scores, lower student dropout rates, smaller class sizes, and more expenditures per student. Stronger Social Networks.
https://lao.ca.gov/Publications/Report/3518

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