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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The main exception is that high wages are top-coded: all wages above a certain amount are assigned the same value. In high-wage states like California, top-coding seriously hinders analyses that consider the upper portion of the wage distribution.
https://lao.ca.gov/Publications/Report/4878/4

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The definition of DEIA adopted by the CFC and in the California Code of Regulations includes a commitment to provide equitable access to opportunities on the basis of a wide range of protected classes.
https://lao.ca.gov/Publications/Report/5036

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - Government Code allows the State Public Works Board to augment the costs of major capital outlay projects by up to 20 percent with legislative notification. Larger augmentations require legislative approval.
https://lao.ca.gov/Publications/Report/4647

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Federal EITC The federal EITC is a provision of the federal income tax code that allows filers with total income below a certain level to reduce their tax liability by an amount that depends on their earnings from paid work or self-employment.
https://lao.ca.gov/Publications/Report/4410

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

Feb 28, 2023 - Note: This report was prepared in fulfilment of the reporting requirement of Revenue and Taxation Code 38.9(a). Bradbury, John Charles. “Can movie production incentives grow the economy? Evidence from Georgia and North Carolina. ” Evidence from Georgia and North Carolina (August 4, 2019) (2019).
https://lao.ca.gov/Publications/Report/4713

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Administration ’s Own Strike Team Identifies Imbalance at EDD On July 29, 2020, the Governor announced the formation of a “strike team”—jointly chaired by Yolanda Richardson, Secretary of the California Government Operations Agency, and Jennifer Pahlka, founder of Code for America—to learn more about struggles at EDD and to make immediate improvements.
https://lao.ca.gov/Publications/Report/4615

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - An option to include these businesses would be to allow new businesses to qualify for the credit if they are in certain sectors —based on their North American Industry Classification System code. Such an approach, however, could create additional administrative responsibilities for the California Department of Tax and Fee Administration and the Franchise Tax Board (FTB).
https://lao.ca.gov/Publications/Report/4327