Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-eighth paid $20 to $80 per resident. A small but nontrivial portion —1.7  percent —paid more than $120 per resident. Economic Conditions in Rebate-Paying Jurisdictions Slightly Better Than Statewide Average.
https://lao.ca.gov/Publications/Report/5074

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Jan 26, 2022 - Assembly Bill  80 partially conformed state law with federal tax treatment of other federal pandemic ‑related economic relief programs. Conforming to the federal tax treatment of the SVOG and RRF grants would be consistent with that previous action.
https://lao.ca.gov/Publications/Report/4501

Fixing Unemployment Insurance

Dec 2, 2024 - These include the state ’s food assistance program (CalFresh, 77  percent take ‑up rate), the state ’s cash assistance program (California Work Opportunity and Responsibility to Kids [CalWORKs], 60  percent), and the federal tax credit for low income tax filers (the federal Earned Income Tax Credit, 80  percent).
https://lao.ca.gov/Publications/Report/4943

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

Feb 28, 2023 - “Preliminary evidence on film production and state incentives. ” Economic Development Quarterly 31.1 (2017): 65 ‑80. Thom, Michael. “Lights, camera, but no action? Tax and economic development lessons from state motion picture incentive programs. ” The American Review of Public Administration 48.1 (2018): 33 ‑51.
https://lao.ca.gov/Publications/Report/4713

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - For example, although ALJs overturned EDD staff ’s procedural denials roughly 80  percent of the time during the pandemic, state law does not require EDD to revisit the procedures that led to such a high overturn rate.
https://lao.ca.gov/Publications/Report/4615

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - For example, if a business had committed to hiring 100 n ew employees but only hired 80, the state might recapture 20  p ercent of the tax credits. Latest Round Differed From Prior Periods More Businesses Applied for Credits in 2020.
https://lao.ca.gov/Publications/Report/4327