The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - On the other hand, if GO-Biz chose to allocate a large fraction of the current credit pool over a short period, it would sharply increase the fiscal cost of the program over the next several years as credits are claimed.
https://lao.ca.gov/Publications/Report/5162

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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - The average unemployment rate in jurisdictions that paid over $20 per resident is noticeably l ower than the statewide average. Racial/Ethnic Composition of Rebate-Paying Jurisdictions Noticeably Different From Statewide Average.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This is a net increase of $5  million (3  percent) over the revised 2024-25 level. (This does not reflect some adjustments related to Control Sections 4.05 and 4.12 of the 2024-25 and 2025-26 budgets.
https://lao.ca.gov/Publications/Report/5081/

Updating the California Necessities Index

Aug 14, 2025 - Without this, the new measure could be historically similar to the CNI but lead to significantly higher or lower benefit levels over time. Fidelity to Original Concept. We assess each proposed measure on whether it adheres to the concept of the current formula.
https://lao.ca.gov/Publications/Report/5065

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

Feb 28, 2025 - As shown in Figure 1, California’s motion picture production workforce is by far the largest in the United States, over 2.5 times the size of its largest competitor (New York), and has held fairly steady in size over the last two decades.
https://lao.ca.gov/Publications/Report/5000

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Mix of Over and Underrepresented Ethnic Groups Relative to California Population. The statute outlining DEIA provisions for the film tax credit states that the goals of diversity workplans and initiatives should be “broadly reflective of California ’s population, in terms of race, ethnicity, gender, and disability status. ” To get a sense of how proportional the current labor
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Over the same period, the number of citations issued dropped by 24  percent. These drops are particularly striking given that staff concerns about COVID-19 exposure likely diminished substantially over that period.
https://lao.ca.gov/Publications/Report/4966

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

Mar 18, 2025 - Natcast plans to ramp up the facility ’s design and prototyping work over time, once it renovates the facility to enable those types of activities. Governor ’s Proposal $25  Million for Semiconductor Design Facility.
https://lao.ca.gov/Publications/Report/5018

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Cohort-Level Mobility Over Time. In the second approach, we use CPS data from 2002 through 2023 to track the how the rate of low-wage work changes over time for cohorts of workers born in the same year.
https://lao.ca.gov/Publications/Report/4878/2