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

Feb 19, 2026 - State law tasks the Commission on State Mandates (Commission) with determining whether new state laws or regulations affecting local governments create state-reimbursable mandates. Typically, the process for determining whether a law or regulation is a state-reimbursable manda te takes several years.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Required applicants to demonstrate that receiving the credit would influence their decision to create jobs in California. Allowed GO-Biz to consider job training opportunities as a factor when awarding credits.
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

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 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - These resources —largely for the Office of Public-School Construction —support workload created by Proposition  2, which provides $10  billion in statewide general obligation bonds for elementary, secondary, and community college facility construction.
https://lao.ca.gov/Publications/Report/5081

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Film Tax Credit Diversity Requirements Film Tax Credit Created to Counteract Motion Picture Incentives in Other States. In 2009, the Legislature created a film tax credit to encourage motion picture and television productions to locate in California.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The new laws create penalties that could raise revenue to offset some of these costs. Due to some novel features of the penalties, the administration views the revenues as highly uncertain and has not presented a revenue estimate.
https://lao.ca.gov/Publications/Report/4966

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - In addition to the added requirements of Program 2.0, production companies must have a written policy against sexual harassment and provide a summary of programs to increase workplace diversity. a Only $230 million was available in the first year of Program 2.0 because it was concurrent with the first credit.
https://lao.ca.gov/Publications/Report/4713

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Background Legislature Created $100   Million Credit for Businesses Hurt by Pandemic in 2020. In September 2020, the Legislature created the Main Street Credit, which provides income or sales tax credits to eligible small businesses that added jobs in the second half of 2020.
https://lao.ca.gov/Publications/Report/4327

Fixing Unemployment Insurance

Dec 2, 2024 - This creates a once ‑annual cost on employers applied to each new hire. 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