The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - As a result, in undersubscribed years the judgment of program staff in determining which projects merit awards becomes especially important to the program ’s effectiveness. Recommendations Approve Extension of California Competes.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - Tobacco compliance has received less attention, but some data suggest that this also has become a significant problem under the flavor ban. From 2021 ‑22 to 2024 ‑25, tobacco tax revenues dropped 14  percent per year —much faster than the 2  percent historical average.
https://lao.ca.gov/Publications/Report/5132

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

Feb 28, 2025 - Since 2010, California ’s share of employment has decreased from over 54  percent to 46  percent as of 2023, becoming particularly volatile over the last few years. Recent Disruptions Have Negatively Affected Filming Activity in California.
https://lao.ca.gov/Publications/Report/5000

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - The main purposes of policies that pro mote ZEB adoption are to reduce GHGs and other air pollution. Requires Transit Agencies to Buy ZEBs. State statutes establish goals for reducing statewide GHG emission and direct the California Air Resources Board (CARB) to take regulatory actions to meet these goals.
https://lao.ca.gov/Publications/Report/4890

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - This channel would still result in Hollywood becoming more diverse and representative but would do so by concentrating more diverse productions in California rather than increasing diversity in the industry as a whole.
https://lao.ca.gov/Publications/Report/5036

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

Feb 19, 2025 - Subject to Legislative Appropriation $50.0 CDE Program or activities (such as physical security improvements and school ‑based mental health services) addressing risk factors for gun violence affecting K ‑12 students. 3 15.0 JC Court ‑based firearm relinquishment grant program to facilitate removal of firearms and ammunition from individuals who become prohibited from owning or
https://lao.ca.gov/Publications/Report/4970

Fixing Unemployment Insurance

Dec 2, 2024 - Loans Will Become a Permanent Feature of UI and a Major Ongoing Taxpayer Cost. The  state will need to borrow from the federal government in most years to make up the gap between UI benefits and contributions.
https://lao.ca.gov/Publications/Report/4943

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - This imbalance has become more severe in recent years. During the strong economic years leading up to the pandemic, the state trust fund accumulated only minimal reserves each year. With an absence of legislative action to address this imbalance, the department may feel pressure to use tools within its control to prevent the fund from becoming insolvent during normal economic times.
https://lao.ca.gov/Publications/Report/4615

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

Mar 18, 2025 - This experience mirrors other subsidized employment programs that do not place participants in transitional jobs that are intended to become permanent. Recommendations Consider Rejecting or Improving Program Requirements.
https://lao.ca.gov/Publications/Report/5018

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The affordability problem becomes more extreme if we focus on coastal areas or single parents with two or three children. In all counties but Modoc, a single minimum-wage worker with three children can expect to face housing costs that exceed half of their gross incom e.
https://lao.ca.gov/Publications/Report/4878/3