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

Feb 19, 2026 - Under this proposal, Los Angeles County would not receive reimbursement for the required activities unless the mandate was funded (taken off suspension) in a future budget. LAO Comments Repeal Ongoing Aspect of Mandate by Eliminating Printing Requirement … We recommend the Legislature remove the disclosure requirement in Chapter  712, which would have the effect of repealing the mandate (and mandate costs) going forward.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - We identify some of the major actions taken in the 2025-26 budget process below. Dolly Parton ’s Imagination Library. The budget includes an estimated $39  million one-time General Fund for Dolly Parton ’s Imagination Library.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What steps has the administration taken to improve recruitment and retention of tobacco enforcement personnel? What additional steps could be taken? What will happen if CDTFA cannot expand its tobacco enforcement workforce despite its growing responsibilities?
https://lao.ca.gov/Publications/Report/4966

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

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Most taxpayers meet this requirement through income tax withholding that is taken out of their regular paycheck. Businesses and some individuals with significant capital gains or other nonwage income instead make quarterly estimated tax payments to meet this state requirement.
https://lao.ca.gov/Publications/Report/4722

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - Taken together, reducing spending and using reserves give the Legislature a few years to align revenues and spending as the economic picture unfolds. Introduction This brief presents our office ’s independent assessment of the condition of the state General Fund budget through 2026 ‑27 under our forecast of revenues and spending, assuming the Governor ’s May Revision policies were adopted.
https://lao.ca.gov/Publications/Report/4772

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Had getting payments to eligible workers been a top priority, the state could have taken a different approach. For instance, the department could have extended the deadline for sending in identity documents or issued provisional payments while documents awaited processing.
https://lao.ca.gov/Publications/Report/4615

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

Feb 28, 2023 - This shift may be due in part to actions taken in the 2020  budget package to limit taxpayers ’ use of business tax credits in 2020 and 2021. Limited Number of Taxpayers Benefit From the Credit. In tax years 2017 through 2019, 10  to  15  taxpayers annually used film tax credits to reduce their taxes.
https://lao.ca.gov/Publications/Report/4713