The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The labor and employment programs are administered at the state level by the Employment Development Department (EDD), the Departme nt of Industrial Relations, the California Workforce Development Board (CWDB), and the Agricultural Labor Relations Board.
https://lao.ca.gov/Publications/Report/5081/

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

Feb 19, 2025 - Specifically, an 11  percent tax is applied to the gross retail sales of firearms, firearm precursor parts, and ammunition. Retail sales to law enforcement agencies and active or retired peace officers, as well as those that total less than $5,000 per quarter, are exempt from this tax.
https://lao.ca.gov/Publications/Report/4970

Community Land Trust Property Tax Exemption

Dec 20, 2024 - The Board of Equalization has requested information from counties about community land trust properties each year since 2020. Results from this survey are summarized in Figure  1. These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all.
https://lao.ca.gov/Publications/Report/4946

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - While the May Revision makes several billion dollars in spending reductions, it maintains $11  billion in one ‑time and temporary spending in 2023 ‑24. We recommend this spending be reduced further (from $11  billion to roughly $4  billion) and out ‑year one ‑time and temporary spending be eliminated entirely, as explained further below.
https://lao.ca.gov/Publications/Report/4772

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - State statutes establish goals for reducing statewide GHG emission and direct the California Air Resources Board (CARB) to take regulatory actions to meet these goals. In December 2018, CARB adopted the ICT regulation.
https://lao.ca.gov/Publications/Report/4890

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Then, With Oversight, Give Appeals Board Authority to Set Policy and Practices. State law requires EDD to apply UI policy in accordance with precedent decisions made by the full appeals board of the CUIAB.
https://lao.ca.gov/Publications/Report/4615

Fixing Unemployment Insurance

Dec 2, 2024 - For example, if California had had equivalently sized reserves going into the Great Recession, it still would have required a federal loan, but that loan would have been $5 billion rather than $11 billion.
https://lao.ca.gov/Publications/Report/4943

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

Feb 28, 2023 - For this reason, the Franchise Tax Board ’s (FTB ’s) procedures are designed only to allow taxpayers to receive refunds for payments they have made. Making the film tax credit refundable would necessitate administrative changes at FTB that would result in additional costs and complexity.
https://lao.ca.gov/Publications/Report/4713

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - The Franchise Tax Board estimates that returning estimated payments to four equal payments would result in one-time administrative costs of $151,000 in 2023 ‑24. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/4722

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - For example, using the Governor ’s structure but setting the new PIT credit at 11  p ercent (as opposed to 13. 3  p ercent) of an individual ’s S corporation income could result in state revenue gains in the hundreds of millions of dollars per year while still increasing shareholders ’ after ‑tax income.
https://lao.ca.gov/Publications/Report/4327