Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Largest Categories: E-Commerce and Fuel Suppliers. Figure  1 displays the amounts of rebates paid to various types of recipients. Broadly, the biggest category consists of e-commerce distribution centers.
https://lao.ca.gov/Publications/Report/5074

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The number of low-wage workers who are Latino is roughly two and a half times the number who are white, four and a half times the number who are Asian/Pacific Islander, and 18 times the number who are Black.
https://lao.ca.gov/Publications/Report/4878/1

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

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 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e ‑cigarettes. Flavor Ban. In a November 2022 referendum, voters approved Chapter  34 of 2020 (SB  793, Hill), which bans most sales of flavored tobacco products. ( “Flavored ” refers to non ‑tobacco flavors, such as menthol cigarettes or fruit ‑flavored e ‑cigarettes.)
https://lao.ca.gov/Publications/Report/5132

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This makes each inspection more productive but also more resource-intensive due to the staff time associated with enforcement actions. Many Possible Explanations for Trends in Citations and Seizures.
https://lao.ca.gov/Publications/Report/4966

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

Feb 28, 2023 - Similarly, Latino and Asian American crew members make up a considerably smaller share of production workforce than their share of California’s overall population. Competition From Other States Most Other States Offer Film Tax Incentives.
https://lao.ca.gov/Publications/Report/4713

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, startup firms often experience losses for many years before turning a profit (if at all), potentially over the time frame that tax credits can be carried forward. To address this, the 2021, 2022, and 2023 budget acts each provided one-time funding of $120  million for a grant program to supplement the tax credit.
https://lao.ca.gov/Publications/Report/5162

Updating the California Necessities Index

Aug 14, 2025 - While future data availability cannot be fully predicted, certain statistics are statistically more reliable than others and ar e thus more likely to be available in the future. Options Considered Based on the criteria discussed above, we consider the following options for replacing the CNI.
https://lao.ca.gov/Publications/Report/5065

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

Feb 19, 2026 - This is because the county has already performed the state-required activities and, even given the current budget climate, the cost to the state (a total of about $30,000 one time) is minimal. 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/5130