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

New Business Creation by Sector [EconTax Blog]

May 27, 2021 - This may be driven in part by increased remote shopping. In contrast, the leisure/hospitality (which includes rest aurants and hotels), business services, and construction sectors show more modest increases relative to 2019, and leisure/hospitality s hows a big drop in the early stage of the pandemic reflecting the public health orders and associated restrictions.
https://lao.ca.gov/LAOEconTax/Article/Detail/658

The Rise of Remote Work: Effects on California's Labor Market

May 6, 2026 - On one hand, these responses do not include remote work performed in other locations, such as co ‑working spaces, libraries, or coffee shops. On the other hand, they also include non ‑remote workers who happen to work at home, such as in ‑home childcare providers and self ‑employed artists.
https://lao.ca.gov/Publications/Report/5182

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - CDTFA ’s inspections of licensed smoke shops frequently result in seizures of illegal cannabis and/or tobacco products. 85  percent of the department ’s tobacco seizures include products that violate the flavor ban.
https://lao.ca.gov/Publications/Report/5132

Gaming. [Ballot]

Dec 18, 2023 - For example, some people who wager on sports would spend less on other revenue generating activities —such as shopping. The magnitude of the increase in state revenues is highly uncertain. Revenues could reach into the tens of millions of dollars annually depending on how  the measure is interpreted and implemented given the uncertainties described above.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

California gaming activities. [Ballot]

Oct 1, 2021 - For example, some individuals who wager on sports would spend less on other revenue-generating activity —such as shopping. The magnitude of the increase in state revenues is uncertain, but could reach the mid-hundreds of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-009

The 2025-26 Budget: CalAIM Enhanced Care Management and Community Supports Implementation Update

Mar 6, 2025 - Personal care and homemaker services Services provided to assist beneficiaries with daily living activities, such as bathing, dressing, housecleaning, and grocery shopping. Environmental accessibility adaptations Physical adaptations to a home to ensure the health and safety of the beneficiary.
https://lao.ca.gov/Publications/Report/5003

Tribal gaming. [Ballot]

Dec 27, 2021 - For example, some individuals who wager on sports would spend less on other revenue generating activities —such as shopping. The magnitude of the increase in state revenues is highly uncertain. Revenues could range from the tens of millions of dollars to the mid-hundreds of millions of dollars annually d epending on how it is interpreted and implemented given the uncertainties described above.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Online sports wagering. [Ballot]

Oct 20, 2021 - For example, some individuals who wager on sports would spend less on other revenue-generating activity —such as shopping. The magnitude of the increase in state revenues is uncertain, but could reach the mid-hundreds of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

The 2026-27 Budget: California Department of Corrections and Rehabilitation

Feb 23, 2026 - This brief provides our analysis of the Governor’s 2026-27 budget proposals related to California Department of Corrections and Rehabilitation.
https://lao.ca.gov/Publications/Report/5137