The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  3 shows how credits have been allocated across sectors over the last five years. Of the $1.2  billion in awards made between 2021 and 2025, around $650  million, or over half, has been allocated to businesses in advanced manufacturing.
https://lao.ca.gov/Publications/Report/5162

Fixing Unemployment Insurance

Dec 2, 2024 - Figure  8 shows how this would play out if contributions and benefits continue to track with historical trends over the next two decades. As the figure shows, we do not expect the state to achieve solvency without the federal surcharge.
https://lao.ca.gov/Publications/Report/4943

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

Feb 23, 2026 - January budget documents show that CDTFA ’s spending on the Cannabis Tax Program has come not just from the Cannabis Tax Fund, but also from the General Fund. For example, in 2024 ‑25, $13.1  million of CDTFA ’s Cannabis Tax Program spending came from the Cannabis Tax Fund, while $3.1  million came from the General Fund.
https://lao.ca.gov/Publications/Report/5132

Updating the California Necessities Index

Aug 14, 2025 - In particular, the fact that the BLS has discontinued publishing statistics for the household fuels and other utilities category for metropoli tan areas shows that they have found it difficult to collect a sufficient sample of prices in this category.
https://lao.ca.gov/Publications/Report/5065

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Figure  5 shows that the racial and ethnic composition of rebate-paying jurisdictions is substantially different from other parts of the state. Jurisdictions that paid $1 to $20 per resident have substantially more Latino residents and fewer white residents than the state as a whole.
https://lao.ca.gov/Publications/Report/5074

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

Feb 28, 2025 - Figure  7 shows the types of productions that were awarded tax credits. The most notable change is an increase in the share of credits awarded to non ‑relocating TV shows from 51  percent in the first decade of the program to 59  percent in the credits most recent iteration starting in 2020, with a corresponding decrease in credit allocations for feature films.
https://lao.ca.gov/Publications/Report/5000

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Figure  2 shows the composition of the broader motion picture workforce in California by gender and ethnicity for both 2009 and 2023. First, the overall motion picture workforce shows a similar pattern to the CFC statistics in Figure  1: men and white individuals represent the largest shares of the workforce.
https://lao.ca.gov/Publications/Report/5036

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Figure  5 shows that mid-to-high-wage workers are much more likely to work full-time than low-wage workers. 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 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - While characteristics of CA RISE participants are not available, data from LA:RISE show that likely participants have difficulty maintaining stable employment. Prior to program participation, about one-third of LA:RISE participants had no job in the past five years, one-third were CalFresh recipients, under one-third had stable housing, and over half had been previously arrest ed.
https://lao.ca.gov/Publications/Report/5018

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

Jan 26, 2022 - The figure shows that 339 personal income tax (PIT) payers and 3,866  corporation taxpayers had business income over $1  million and used a NOL deduction. The  figure also shows the use of NOL deductions by corporate taxpayers across industry sectors.
https://lao.ca.gov/Publications/Report/4500