California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We choose the 10 th percentile because: Nationwide estimates at the 10 th percentile from other studies are available, providing convenient comparisons for our estimates. Estimates of lower percentiles could be less accurate.
https://lao.ca.gov/Publications/Report/4878/3

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Available Data Provides Limited Ability to Assess Workforce Diversity. Although an interesting exposition, the above comparisons do not provide a perfect estimate of the relative gender and ethnic diversity within the film tax credit and its contribution to overall representation in the motion picture industry.
https://lao.ca.gov/Publications/Report/5036

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The estimates suggest that women likely make up substantial majorities of Black and Asian/Pacific Islander low-wage workers, though these comparisons are less precise due to the smaller sizes of these groups.
https://lao.ca.gov/Publications/Report/4878/1

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

Mar 18, 2025 - As a point of comparison, more than 50  percent of tax credits awarded are either never claimed or later recaptured, so we expect a nontrivial fraction of grant awards will not be claimed. Governor ’s Proposal $60  Million for California Competes Grants.
https://lao.ca.gov/Publications/Report/5018

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

Feb 28, 2025 - California is also the only program in our comparison that does not allow any so called “above ‑the ‑line spending, ” such as wages for directors, writers, and actors, to count toward expenditures for credit purposes.
https://lao.ca.gov/Publications/Report/5000

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Because applicants must provide sufficient evidence that the credit will influence their employment and investment decisions in the state, GO-Biz often does not award all tax credits available to be allocated in a given fiscal year.
https://lao.ca.gov/Publications/Report/5162

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5170

The 2026-27 Budget: California Competes Extension [Publication Details]

Mar 18, 2026 - The 2026-27 Budget: California Competes Extension [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5162

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - In comparison, providing tax refunds to vehicle owners would require several additional steps that could delay payments and increase administrative costs. Such steps would include collecting the necessary data from the Department of Motor Vehicles and selecting an entity to distribute payments.
https://lao.ca.gov/Publications/Report/4597

Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details]

Feb 24, 2026 - Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5135