The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget includes provisional language authorizing the Department of Finance to augment State Emergency Telephone Number Account fund expenditure authority by amounts “necessary to continue implementation of the Next Generation 9-1-1 system, including transition from the legacy 9-1-1 system, ” subject to 30-day legislative notification.
https://lao.ca.gov/Publications/Report/5081

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

Feb 28, 2025 - Academic research has found (1)  a positive relationship between states that have film tax credits and production activity, and (2)  offering a tax credit does increase the likelihood of a production choosing to locate in that state.
https://lao.ca.gov/Publications/Report/5000

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - All three of these changes could have contributed to the trend shown in Figure  2 if (1)  The 25  percent rule was favoring smaller businesses above better-qualified applicants from larger firms, (2)  larger businesses provide better evidence on how the credit affects their decision-making, and (3)  larger firms are more likely to have, or participate in, job training programs.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - The Governor proposes augmentations of $3.8  million in 2026 ‑27, $3.7  million in 2027 ‑28, $3.7  million in 2028 ‑29, and $1.2  million in 2029 ‑30 and ongoing from the Compliance Fund for the Tobacco Licensing Program to enforce AB  3218 and other flavor ban laws.
https://lao.ca.gov/Publications/Report/5132

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

Feb 19, 2026 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues available to fully cover the associated costs.
https://lao.ca.gov/Publications/Report/5130

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The percentages presented in Figure  1 alone do not give a sense of how diverse the labor forces of version 3.0 productions are relative to both (1)  the overall motion picture workforce in California and (2)  California ’s population as a whole.
https://lao.ca.gov/Publications/Report/5036

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Next, we examine some economic and demographic features of two groups of jurisdictions: (1)  those whose 2023-24 rebate payments totaled $1 to $20 per resident, and (2)  those whose rebate payments totaled more than $20 per resident.
https://lao.ca.gov/Publications/Report/5074

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

Mar 18, 2025 - In addition, each applicant must propose to do one of the following: (1)  create 500 new full-time jobs, (2)  make an investment of at least $10  million, or (3)  create jobs or make an investment in a high-poverty or high-unemployment area.
https://lao.ca.gov/Publications/Report/5018

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - We also suggest increasing the value of the credit beyond $1, 000 p er employee. One option would be to set the credit at a percentage of wages paid to each new employee —as with the ERC. For example, if funding for the credit program were increased to $ 400  m illion, the value of the credit could be increased to 40  p ercent of wages (up to $4, 000 p
https://lao.ca.gov/Publications/Report/4327

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - and Figures 1 and 2 in the post How Long Do People Stay in Low-Wage Work? For these figures, we define low-wage workers as employees who made up to $17.50 per hour at their main job in 2023. Estimate Probit Regressions.
https://lao.ca.gov/Publications/Report/4878/4