The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - California is the only state that has an explicit competitive element to its tax credit, as it ranks projects using a formula that weighs the wages that will be generated by a production versus the value of credits that will be allocated t o that project.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Retail sales to law enforcement agencies and active or retired peace officers, as well as those that total less than $5,000 per quarter, are exempt from this tax. Entities paying this tax are required to submit an electronic return and pay taxes quarterly, no later than the q uarter after the sales were made.
https://lao.ca.gov/Publications/Report/4970

Fixing Unemployment Insurance

Dec 2, 2024 - In unadjusted dollar terms, at $380 per week, California ’s average weekly benefit rank around the middle of U.S. states. However, wages are higher in California than they are in most other states. As a result, California ’s average weekly UI benefits as a share of average weekly wages rank near the bottom, as shown in Figure  9 .
https://lao.ca.gov/Publications/Report/4943

California's Tax Agencies: How We Got Here [Publication Details]

Oct 8, 2024 - California's Tax Agencies: How We Got Here [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4935

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - CARB Exempts Transit Agencies From ICT Requirements Under Some Conditions. Under the ICT, CARB will exempt a transit agency from the requirements described above under specified conditions outside the agency ’s control, including: The agency declares a financial emergency.
https://lao.ca.gov/Publications/Report/4890

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - Loans are made to public agencies on a first-come, first-served basis. To fund its loans, ISRF sells revenue bonds which are repaid from loan payments from public agencies. Over the last five years, ISRF has made, on average, around $50 million in loans per year.
https://lao.ca.gov/Publications/Report/4846

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - At an agency level, the single largest contributor to this difference is Health and Human Services (HHS). Across all programs in this agency (including, for example, Medi ‑Cal, In ‑Home Supportive Services, developmental services, and child care), our estimates are $6  billion higher than the administration ’s projection by 2026 ‑27.
https://lao.ca.gov/Publications/Report/4772

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - Is GO ‑Biz Most Appropriate Agency to Administer This Program? Should the Legislature determine that state funding for these improvements is appropriate, it should then consider which agency is most suited to administer the program.
https://lao.ca.gov/Publications/Report/4529

An Update on California’s Cash Management Situation

Aug 31, 2020 - Agency Cash Versus Controller ’s Cash The state ’s main tax revenue agencies (namely, the Franchise Tax Board and the California Department of Tax and Fee Administration) collect tax payments and then transmit those payments to the State Controller ’s Office.
https://lao.ca.gov/Publications/Report/4266

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

Feb 15, 2022 - Other State Agencies May Be Better Suited to Administer This Program. Should the Legislature determine that state funding for operational and process improvements at the ports is appropriate, it will want to then consider which agency is most suited to administer the new program.
https://lao.ca.gov/Publications/Report/4540