Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Comparing Figure  1 with the 2023 data in Figure  3, white, Black, and Multiple/Other individuals are overrepresented among credit recipients relative to their California population share, while Hispanic/Latino and Asian individuals are  underrepresented.
https://lao.ca.gov/Publications/Report/5036

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

Feb 28, 2025 - Two notable events account for the volatility seen in Figure  3, namely COVID ‑19 and the 2023 SAG ‑AFTRA and Writer ’s Guild of America strikes, which coincide with the sharp decreases observed in 2020 and 2023 respectively.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Since the flavor ban, however, revenues have declined much faster, from $1.84  billion in 2021-22 to $1.6  billion in 2022-23, then to $1.35  billion in 2023-24 (not including the new tax on electronic cigarettes).
https://lao.ca.gov/Publications/Report/4966

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

Mar 18, 2025 - Since these agreements were finalized in 2022 and 2023, and grant milestones are spread out among the five subsequent years, it is still unknown at this point what fraction will ultimately be claimed.
https://lao.ca.gov/Publications/Report/5018

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

Feb 19, 2025 - LAO Comments General Fund, Rather Than Tax Revenues Paid for 2023-24 Implementation Costs. Chapter  231 authorized a $2.4  million General Fund loan to CDTFA, which was supposed to be prioritized for repayment with the new excise tax revenues.
https://lao.ca.gov/Publications/Report/4970

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 13, 2024 - As shown in Figure  1, licensees donated a wide variety of products in 2023. Figure 1 Amounts of Products Donated Under SB 34 Exemption in 2023 Product
https://lao.ca.gov/Publications/Report/4912

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - The program awarded this funding to local agencies in the spring of 2023. Second, the program received $4  billion —$2  billion in 2023-24 and $1  billion planned for both 2024-25 and 2025- 26 —to provide on a formula basis to local agencies for capital and/or operational expenses.
https://lao.ca.gov/Publications/Report/4890

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The estimates in the first section come from the 2023 Occupational Employment and Wage Survey (OEWS), which collected information about employment and wages in May 2022 and used an employment cost index to update wage estimates to the first quarter of 2023.
https://lao.ca.gov/Publications/Report/4878/1

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We estimate th at model using all 24 months of data from 2022 and 2023. Estimate Characteristics by Weighting Respondents. We construct the estimates in the figures using workers who provided a wage response in 2023.
https://lao.ca.gov/Publications/Report/4878/4

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Age Distribution of Low-Wage Workers in 2023 Definition of Low-Wage Workers. In this section, we use the term “low-wage workers ” to refer to employees who made up to $17.50 per hour at their main job in 2023.
https://lao.ca.gov/Publications/Report/4878/2