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

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

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

Feb 28, 2023 - According to the National Conference of State Legislatures, at least ten states created or expanded film tax incentives in 2021. Another five states did so in  2022. Several State ’s Credit Programs Are More Generous Than California.
https://lao.ca.gov/Publications/Report/4713

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

Feb 28, 2025 - The 2025-26 Budget: California’s Film Tax Credit Summary California ’s Film Industry Impacted by Increased Competition, Recent Disruptions. Over the last two  decades, California has faced increasing competition in the motion picture industry from other states and countries offering production companies financial incentives and lower labor costs.
https://lao.ca.gov/Publications/Report/5000

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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In 2019, passenger fares and fees provided 17  percent of funding for these agencies. Forty-six percent came from other local revenues, while the state and federal governments provided 20  percent and 17  percent, respectively.
https://lao.ca.gov/Publications/Report/4890

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - “The Minimum Wage and Inequality Between Groups. ” National Bureau of Economic Research Working Paper 31725. Cengiz, Doruk, Arindrajit Dube, Attila Lindner, and Ben Zipperer (2019). “The Effect of Minimum Wages on Low-Wage Jobs. ” The Quarterly Journal of Economics 134(3).
https://lao.ca.gov/Publications/Report/4878/3

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Large Credit Pool Could Impact Program Competitiveness. Given the current size of the credit pool, the program is often undersubscribed, meaning that the value of credits allocated falls below the statutory cap.
https://lao.ca.gov/Publications/Report/5162

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 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - The California Competes program has some features intended to address these concerns: Competitive Application Process. GO ‑Biz allocates the credits through a competitive application process. For example, only 56 o f the 375 c ompanies that applied to the program during the 2019 ‑20 fiscal year were successful.
https://lao.ca.gov/Publications/Report/4327