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

Feb 19, 2026 - The ongoing costs are for the p rinting of disclosures. (Since Chapter  712 ’s requirements only applied to Los Angeles County, the Commission determined that other counties were not eligible to submit claims for state reimbursement.)
https://lao.ca.gov/Publications/Report/5130

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - The overall rate ranges from 7. 25  p ercent to 10. 5  p ercent depending on citywide and countywide rates, with a statewide average of 8. 6  p ercent. The rate includes: 3. 94  p ercent for the state ’s General Fund. 3. 31  p ercent to 6. 56  p ercent for various local programs, including 1. 06
https://lao.ca.gov/Publications/Report/4327

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - The current debt ‑service ratio of 4. 1  p ercent in 2020 ‑ 21 i s somewhat below the historical average of 4. 9  p ercent in the ten prior years, and well below the peak of 6  p ercent in 2009 ‑10. Does the Proposal Have Other Strong Policy Justifications?
https://lao.ca.gov/Publications/Report/4331

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Nonetheless, the number of Latino immigrant low-wage workers is three times the number of Asian/P acific Islander immigrant low-wage workers. Low-Wage Workers ’ Household Structures Most Low-Wage Workers Are Not Married.
https://lao.ca.gov/Publications/Report/4878/1

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We limit our use of the OEWS to these cases because OEWS microdata are not publicly available and because the wage measurements are less p recise than those in the CPS. The OEWS survey responses place wages into relatively wide bins.
https://lao.ca.gov/Publications/Report/4878/4

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943