The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - It should be noted that the empirical evidence for the program ’s effectiveness is based on awards made in the first few years of the program (grey shaded area in Figure  2). Therefore, it is plausible that employment effects could be different in more recent rounds of the program.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - In practice, allocating tax and fee program costs based on indirect benefits can create several problems: The spillover effects of each program on all other programs can be very difficult to quantify credibly.
https://lao.ca.gov/Publications/Report/5132

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943

Updating the California Necessities Index

Aug 14, 2025 - These indices are based on changes in prices for consumers in the state ’s four largest metropolitan areas, with the California CPI ‑W tracking prices of goods and services bought by wage earners in those areas.
https://lao.ca.gov/Publications/Report/5065

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

Feb 19, 2025 - This is because they are based on one quarter of preliminary data for 2024-25. These data, along with certain assumptions, are then used to estimate revenues in 2024-25 and 2025-26. Revised data for that quarter and new data for additional quarters will be available in the coming months, which will better refine the estimate.
https://lao.ca.gov/Publications/Report/4970

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

Mar 18, 2025 - Based on these ratings, REDF and CalOSBA selected 61 grantees to receive funds and determined that the 100 rejected ESE applicants were less qualified based on the factors noted above. Little Information Shared on Outcomes From First Grant Round.
https://lao.ca.gov/Publications/Report/5018

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Based on the figures presented above, the Black population is somewhat overrepresented in California ’s motion picture industry (6.6  percent) compared to their share of the total population (5.5  percent).
https://lao.ca.gov/Publications/Report/5036

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

Feb 28, 2025 - Applications for the credit are evaluated by the California Film Commission (CFC), who then allocate and issue credits to successful applicants based on the amount of qualified expenditures the proposed production would make in California.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Based on the scope of the contract, the administration now anticipates (1)  savings of $425  million in 2025-26 from two departments ($300  million from DHCS and $125  million from CDCR) and (2)  unknown savings in the outyears.
https://lao.ca.gov/Publications/Report/5081

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Dutz et al. (2022) use a Norwegian survey to assess the performance of a variety of models that predict survey nonrespon se based on this type of assumption. They find that methods based on conventional econometric models perform at least as well as methods based on machine learning models.
https://lao.ca.gov/Publications/Report/4878/4