The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget includes $100  million one-time General Fund to backfill anticipated reductions in federal VOCA funding. This amount is similar to the amount provided in 2024-25 ($103  million). These funds support various OES victim grant programs and are intended to allow existing programs to maintain current service levels.
https://lao.ca.gov/Publications/Report/5081/

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

Feb 19, 2026 - In particular, state law directs our office to report on the annual state costs for new mandates and make recommendations to the Legislature as to whether the new mandates should be (1)  repealed (permanently eliminating it or making it optional), (2)  suspended (rendering it inoperative for one year), (3)  modified, or (4)  funded.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  4 shows how credit allocation across sectors has changed since changes were made to the program in 2018. In particular, the share of awards going to advanced manufacturing firms has greatly increased while the share going to professional services (for example, accounting, legal, and local business services) has significantly decreased.
https://lao.ca.gov/Publications/Report/5162

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

Feb 28, 2025 - The amount of credits available annually under the program has grown from $100  million in 2009 to $330  million as of 2015. The credit can be used to defray corporation, personal income, or sales tax  liabilities.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Even if revenues perform better than expected, it is still unlikely that revenues will exceed $100  million. Under this scenario, CalVIP would receive its full allocation, but CDE would receive only some funding.
https://lao.ca.gov/Publications/Report/4970

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Figure  4 compares these areas ’ incomes and unemployment rates to the state as a whole. Median annual household incomes in rebate-paying jurisdictions are a bit higher than the statewide average. The average unemployment rate in jurisdictions that paid $1 to $20 per resident is very close to the statewide average.
https://lao.ca.gov/Publications/Report/5074

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - We highlight some of the key regulations in Figure  4 . These regulations provide some examples of the many options available to CAEATFA and to the Legislature for managing awards within the $ 100  m illion annual cap.
https://lao.ca.gov/Publications/Report/4327

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Compared to the version 3.0 diversity requirements, the upcoming changes in version 4.0 represent a more significant incentive for production companies to engage in DEIA activities, since 4  percent of the total credit is contingent on enacting and documenting specific initiatives.
https://lao.ca.gov/Publications/Report/5036

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

Mar 18, 2025 - CalOSBA proposes to consider applications from the 100 grantees who were rejected during the first round and suggest that a new round of grants would allow them to expand the grant to these organizations.
https://lao.ca.gov/Publications/Report/5018

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - However, the vast majority of fraud occurred in the temporary, 100  percent federally funded programs that now have ended. The federal program did not require the basic fraud safeguards found in the state ’s regular UI program.
https://lao.ca.gov/Publications/Report/4615