The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Comparing places that paid more than $20 per resident to those that paid less, the two groups have a similar share of white residents, but places in the higher-rebate group have fewer Asian/Pacific Islander residents.
https://lao.ca.gov/Publications/Report/5074

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Other Considerations Scope of Underrepresented Group Is Variable. For the purposes of the film tax credit, representation is typically defined as the share of the recipient ’s workforce from a specific group relative to their share of the overall California population, with progress toward proportional representation being seen as desirable.
https://lao.ca.gov/Publications/Report/5036

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - On average, respondents in the eighth rotation group are more likely to respond to the wage questions than respondents in the fourth rotation group. This relationship is not strong enough for the rotation group to serve as the only excluded variable, but it is strong enough to be useful alongside the variable described below.
https://lao.ca.gov/Publications/Report/4878/4

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In principle, minimum wages can affect not just wage inequality broadly, but also wage gaps between demographic groups. Summaries of income inequality between gender, racial/ethnic, or other groups often focus on each group ’s median annual earnings.
https://lao.ca.gov/Publications/Report/4878/3

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - As a result, the gap between these groups ’ weekly earnings is wider than the gap between their hourly wages.
https://lao.ca.gov/Publications/Report/4878/1

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

May 12, 2022 - Which Groups of Californians to Prioritize in Providing Relief? The Legislature will want to clearly define which groups it wants to prioritize in developing a relief package. For example, categories of focus could include (1)  those experiencing higher fuel prices, (2)  those experiencing the greatest financial hardship, or (3)  state residents who are more broadly affected by higher prices.
https://lao.ca.gov/Publications/Report/4597