The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Changes made to the program in 2018 likely explain much of this trend. Specifically, the 2018 budget package: Removed a requirement that 25  percent of credits be reserved for businesses with less than $2  million in annual revenue.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - Cannabis and Tobacco Spending: Diverging Trends. In recent years, appropriations for the Cannabis Tax Program and for the Tobacco Licensing Program have grown modestly. The actual amounts spent on the two programs, however, have followed markedly different trends.
https://lao.ca.gov/Publications/Report/5132

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Many Possible Explanations for Trends in Citations and Seizures. As noted above, one explanation for the growing citation rate and seizure rate is that CDTFA is targeting its inspections more efficiently.
https://lao.ca.gov/Publications/Report/4966

Community Land Trust Property Tax Exemption

Dec 20, 2024 - That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption. The data also suggest that these provisions affect an extremely small segment of properties statewide.
https://lao.ca.gov/Publications/Report/4946

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - One trend of note is that since the inception of the film tax credit, the share of Californians who identify as white only has decreased from 41.5 to 33.3  percent, making white no longer the largest ethnic group in the state.
https://lao.ca.gov/Publications/Report/5036

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

Feb 28, 2025 - Since the 2024 ‑25  budget package implemented similar restrictions, this trend will likely continue for the next few years. Mix of Productions Shifts Towards Television. Figure  7 shows the types of productions that were awarded tax credits.
https://lao.ca.gov/Publications/Report/5000

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Trends in ZEB Adoption Statute Identifies Two Key Bus Purchase Outcomes. Assembly Bill 784 specified two “performance indicators ” for the ZEB exemption: The number of ZEBs purchased by transit agencies.
https://lao.ca.gov/Publications/Report/4890

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - In response to these trends, both the Governor and members of the Legislature have expressed interest in providing relief to Californians experiencing financial hardships, particularly from high fuel costs.
https://lao.ca.gov/Publications/Report/4597

Fixing Unemployment Insurance

Dec 2, 2024 - Figure  8 shows how this would play out if contributions and benefits continue to track with historical trends over the next two decades. As the figure shows, we do not expect the state to achieve solvency without the federal surcharge.
https://lao.ca.gov/Publications/Report/4943