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

Feb 19, 2026 - Printing a disclosure about Chapter  712 ’s deferment procedures is no longer relevant given that the option expired more than two years ago and is no longer available to property owners in the county.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081

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

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - One trend of note is that since the inception of the film tax credit, the share of Californians who identify as white only has decreased from 41.5 to 33.3  percent, making white no longer the largest ethnic group in the state.
https://lao.ca.gov/Publications/Report/5036

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - Multiyear One ‑Time and Temporary Spending Commitments No Longer Affordable. In 2021 ‑22 and 2022 ‑23, the Legislature committed to future one ‑time and temporary spending in 2023 ‑24 and beyond. Most of this spending no longer appears to be affordable.
https://lao.ca.gov/Publications/Report/4772

Fixing Unemployment Insurance

Dec 2, 2024 - As Figure  10 shows with some illustrative numbers, this employment tax raises the cost of adding a new employee to a business and that cost is proportionately higher for a low wage worker than a high wage worker.
https://lao.ca.gov/Publications/Report/4943

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - ISRF loans typically offer lower interest rates and longer repayment periods than public agencies could receive from other financing sources. Loans are made to public agencies on a first-come, first-served basis.
https://lao.ca.gov/Publications/Report/4846

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Also, about one-quarter of tax filers make regular payments in September, even though state law no longer requires a September payment. In part, the variation from the state payment schedule is driven by the federal payment schedule, which is still made up of four equal payments Many taxpayers also make larger estimated tax payments at the end of the tax year.
https://lao.ca.gov/Publications/Report/4722

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Although the Legislature created the ZEB exemption before the COVID-19 pandemic, it did so partly as a way to address financial difficulties resulting from the more gradual, longer-term decline in ridership that began before the pandemic.
https://lao.ca.gov/Publications/Report/4890