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

Feb 15, 2022 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - The revenue loss climbed to $13  million per year in 2021 and 2022, then dropped to $5  million in 2023. 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 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Second, the Legislature passed and the Governor signed Chapter  269 (AB  573, Rogers). This law will raise the annual license fee from $265 to $450 on July 1, 2026. It also authorized CDTFA to make further fee adjustments to cover program costs.
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Credits may be used to offset either personal income or corporation taxes and can be carried forward for up to six years. Over 1,200 credit agreements have been approved by GO-Biz since the program ’s inception.
https://lao.ca.gov/Publications/Report/5162

Fixing Unemployment Insurance

Dec 2, 2024 - (To raise the same amount of money under the state ’s current taxable wage base of $7,000, the standard tax rate would need to be 5  percent, well above the state ’s current tax rate of 3.5  percent.)
https://lao.ca.gov/Publications/Report/4943

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The 2025-26 budget package includes up to $20  million for DOF to enter into one or more new contracts to implement operational improvements that allow the state to reduce state operations expenditures.
https://lao.ca.gov/Publications/Report/5081

Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details]

Feb 24, 2026 - Assembly Budget Subcommittee No. 5 on State Administration
https://lao.ca.gov/Publications/Detail/5135

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

Feb 28, 2025 - In contrast, filming activity following the strikes has shown no signs of recovering so far, with shoot days slightly declining further in 2024. 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.
https://lao.ca.gov/Publications/Report/5000

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer. If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues.
https://lao.ca.gov/Publications/Report/5074

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Under SB  3, the statewide minimum wage will continue to increase by up to 3.5  percent each year, depending on inflation. New Minimum Wages for Certain Types of Employers. In 2023, the Legislature passed and the Governor signed two industry-specific minimum wages: one for fast-food chains (Chapter  262 [AB  1228, Holden]), and another for health care facilities (Chapter  890 [SB  525, Durazo]).
https://lao.ca.gov/Publications/Report/4878