The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package includes a few notable changes for GO-SERVE in 2025-26, including: Expansion and Extension of College Corps Program.  The budget includes a $5  million one-time General Fund augmentation for College Corps in 2025-26 to expand the program, laying the groundwork for more campuses to operate the program beginning in 2026-27.
https://lao.ca.gov/Publications/Report/5081

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - EDD denied claims for not mailing in requested documents while an average of 450 pounds of unopened mail sat in each EDD field office. Little or no assistance available to people who do not speak English as a first language, and fluent English speakers struggle to understand EDD notices.
https://lao.ca.gov/Publications/Report/4615

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 - Low-Wage Workers ’ Educational Attainment Most Low-Wage Workers Did Not Go to College. As shown in Figure  4 below, most low-wage workers did not attend college. Roughly one-quarter have some college education but do not hold a bachelor ’s degree.
https://lao.ca.gov/Publications/Report/4878/1

Community Land Trust Property Tax Exemption

Dec 20, 2024 - The Board of Equalization has requested information from counties about community land trust properties each year since 2020. Results from this survey are summarized in Figure  1. These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all.
https://lao.ca.gov/Publications/Report/4946

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

Feb 19, 2025 - BSCC = Board of State and Community Corrections; CDE = California Department of Education; JC = Judicial Council; DOJ = Department of Justice; and OES  =  Governor ’s Office of Emergency Services. Chapter  231 Requires Start-Up Loan for CDTFA.
https://lao.ca.gov/Publications/Report/4970

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - General Fund Spending on Schools and Community Colleges Grows Moderately Under LAO Revenues. Under our outlook, Proposition  98 General Fund spending on schools and community colleges is $89  billion in 2026 ‑ 27 —nearly $12  billion above our projected 2023 ‑24 level and $5  billion higher than the administration ’s projection for 2026 ‑27.
https://lao.ca.gov/Publications/Report/4772

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - 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. In December 2018, CARB adopted the ICT regulation.
https://lao.ca.gov/Publications/Report/4890

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - The Franchise Tax Board estimates that returning estimated payments to four equal payments would result in one-time administrative costs of $151,000 in 2023 ‑24. 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/4722

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - CAEATFA awards the sales tax exclusion at monthly board meetings. Chapter   677 o f 2012 (S B  1128 , Padilla) prohibits CAEATFA from approving more than $ 100  m illion of exclusions in any calendar year.
https://lao.ca.gov/Publications/Report/4327