The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

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

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081/

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Assessment Credit Relatively Well ‑Targeted to Businesses Affected by Pandemic … Compared to other proposals in the Governor ’s package, this proposal is relatively well ‑targeted to businesses impacted by the pandemic for two reasons.
https://lao.ca.gov/Publications/Report/4327

Fixing Unemployment Insurance

Dec 2, 2024 - As Figure  10 shows with some illustrative numbers, this employment tax raises the cost of adding a new employee to a business and that cost is proportionately higher for a low wage worker than a high wage worker.
https://lao.ca.gov/Publications/Report/4943

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - As noted above, one explanation for the growing citation rate and seizure rate is that CDTFA is targeting its inspections more efficiently. Another possibility, however, is that the underlying rate of compliance has declined.
https://lao.ca.gov/Publications/Report/4966

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - Companies that meet their targets can claim tax credits against their corporation or income taxes. On the other hand, the state “recaptures” tax credits from companies that fail to meet their targets.
https://lao.ca.gov/Publications/Report/4846

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Finally, while not explicitly mentioning diversity, the Pilot Career Pathways Training Program, which provides training and pathways into relevant employment, is stated to target individuals from underserved communities.
https://lao.ca.gov/Publications/Report/5036

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Instead, targeted changes to state practices could improve the experience unemployed workers have when they need UI. In this report, we suggest more than a dozen targeted changes to the state ’s UI program to place greater priority on getting payments to eligible workers.
https://lao.ca.gov/Publications/Report/4615