The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - State Employee Compensation Legislature Ratified New Agreements With All 21 Bargaining Units. Chapter 5 of 2025 (AB 102, Gabriel) amended the budget to include Control Section 3.90, which established an expectation that the administration would meet and confer in good faith with all 21 of the state’s bargaining units before July 1, 2025 to achieve budgetary savings.
https://lao.ca.gov/Publications/Report/5081

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

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The number of inspections conducted in 2022-23 and 2023-24 was 52  percent lower than in 2020-21 and 2021-22. Over the same period, the number of citations issued dropped by 24  percent. These drops are particularly striking given that staff concerns about COVID-19 exposure likely diminished substantially over that period.
https://lao.ca.gov/Publications/Report/4966

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

Feb 28, 2025 - A recent shift away from claims against the corporate income tax and towards sales and use taxes is at least partially due to temporary restrictions placed on the use of tax credits as part of the 2020 ‑21 budget package.
https://lao.ca.gov/Publications/Report/5000

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

Jan 26, 2022 - The administration estimates that the NOL suspension increased revenues by about $2  billion  in 2020 ‑21. 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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - From 2018 to 2022, five of the state ’s 21 large transit agencies did not acquire any ZEBs. Either these agencies must ramp up ZEB purchases substantially, or they must qualify for one of the ICT exemptions described in the “Background ” section.
https://lao.ca.gov/Publications/Report/4890

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - The decline in tourism affects tourism business and, by extension, Visit California ’s assessment revenues, which declined from $124  million in 2018 ‑19 to $76  million in 2020 ‑21. 2021 ‑22 Budget Act Provided $95   Million for Tourism Marketing.
https://lao.ca.gov/Publications/Report/4529

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - In one particularly telling, although narrow, example, the California Department and Fish and Wildlife (CDFW) reported that one project appropriated in the 2020‑21 budget—a pest eradication capital outlay project—experienced a 25 percent increase in estimated cost.
https://lao.ca.gov/Publications/Report/4647

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Like identity reviews above, claims that need work history review are almost always delayed by 21 days, and often longer. Disputes of Worker ’s Claim. When a worker applies for UI, EDD sends a notice to each business the claimant worked for in the past 18 months.
https://lao.ca.gov/Publications/Report/4615

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - However, California Competes received an unprecedented 451 applications during the first period of the 2020 ‑21 fiscal year. GO ‑Biz Awarded Bigger Agreements to Fewer Businesses. In this round, GO ‑Biz negotiated credit agreements with four applicants.
https://lao.ca.gov/Publications/Report/4327