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

Feb 28, 2025 - Figure  5 shows the differing effects of these two events by comparing the total percent change in employment levels for California and the U.S. since 2019. The impact of COVID ‑19 was similar in California and the U.S. overall, and employment bounced back in both cases by the end of 2021.
https://lao.ca.gov/Publications/Report/5000

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 13, 2024 - Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost.
https://lao.ca.gov/Publications/Report/4912

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - By Labor Market Measures, Minimum Wage Was Higher in 2019. The estimates in Figures 6 and 7 suggest that California ’s minimum wage reached an atypically high level around 2019. Since 2019, general wage growth has outpaced prior trends.
https://lao.ca.gov/Publications/Report/4878/3

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In 2019, passenger fares and fees provided 17  percent of funding for these agencies. Forty-six percent came from other local revenues, while the state and federal governments provided 20  percent and 17  percent, respectively.
https://lao.ca.gov/Publications/Report/4890

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Bollinger, Christopher, Barry Hirsch, Charles Hokayem, and James Ziliak (2019). “Trouble in the Tails? What We Know About Earnings Nonresponse 30 Years After Lillard, Smith, and Welch. ” Journal of Political Economy 127(51).
https://lao.ca.gov/Publications/Report/4878/4

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 14, 2023 - Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost.
https://lao.ca.gov/Publications/Report/4777

Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details]

Jun 13, 2024 - Chapter 837 of 2019 (SB 34, Wiener) established new tax exemptions for donations of medicinal cannabis. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost.
https://lao.ca.gov/Publications/Detail/4912

The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Jan 26, 2022 - Figure 1 NOLs Deducted by Selected Taxpayers 2019 Number of Returns With NOLs, Business Income >$1 Million Amount of NOLs Claimed (Billions) Personal Income Tax Returns
https://lao.ca.gov/Publications/Report/4500

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - Evidence from Georgia and North Carolina. ” Evidence from Georgia and North Carolina (August 4, 2019) (2019). Bradbury, John Charles. “Do movie production incentives generate economic development? ” Contemporary Economic Policy 38.2 (2020): 327 ‑342.
https://lao.ca.gov/Publications/Report/4713

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2022 - Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost.
https://lao.ca.gov/Publications/Report/4608