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

Feb 28, 2025 - The drop in California ’s production activity is displayed in Figure  4 , which shows the number of shoot days in the Los Angeles area by year and type of production. The COVID ‑19 effect was short ‑lived and shoot days returned to pre ‑pandemic levels in 2021.
https://lao.ca.gov/Publications/Report/5000

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - For smooth implementation, the Department of Tax and Fee Administration (CDTFA) generally advises state and local lawmakers to enact sales and excise tax rate changes at least 90 days before they go into effect.
https://lao.ca.gov/Publications/Report/4528

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

Feb 23, 2026 - For example, when taxpayers file returns, CDTFA must process every return. We often call these tasks workload. Proactive enforcement activities —such as field inspections —are different. There is no fixed number of inspections that must be conducted.
https://lao.ca.gov/Publications/Report/5132

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - However, due to the trust fund ’s longstanding poor condition, the highest tax rate schedule —known as the F+  schedule, which carries a 6.2  percent maximum rate —has been in effect every year since 2004.
https://lao.ca.gov/Publications/Report/4615

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - For example, in 2021, applicants had to wait, on average, 36 days for a commercial drive test, compared to 22 days in 2019. However, the number of CDL applications actually decreased to 4,932 in 2020 ‑21 from 5,064 in 2018 ‑19.
https://lao.ca.gov/Publications/Report/4540

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Within 60 days of concluding production activity, the applicant must submit a Final Assessment summarizing how the applicant has met or made a “good ‑faith attempt ” to meet the goals detailed in the workplan.
https://lao.ca.gov/Publications/Report/5036

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

May 12, 2022 - In particular, fuel tax reductions would need to be enacted 60 to 90 days before they could go into effect. What Are the Key Fiscal and Policy Trade ‑Offs? In prioritizing relief, the Legislature will also need to balance this against its other budget and policy aims.
https://lao.ca.gov/Publications/Report/4597

Fixing Unemployment Insurance

Dec 2, 2024 - Figure  8 shows how this would play out if contributions and benefits continue to track with historical trends over the next two decades. As the figure shows, we do not expect the state to achieve solvency without the federal surcharge.
https://lao.ca.gov/Publications/Report/4943

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Rates of Low-Wage Work as Workers Age Although we do not have state-level data tracking specific individuals over long periods of time, the monthly CPS provides reasonably consistent measurements of workers ’ ages and wages every month from 2002 through 2023.
https://lao.ca.gov/Publications/Report/4878/2

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget includes provisional language authorizing the Department of Finance to augment State Emergency Telephone Number Account fund expenditure authority by amounts “necessary to continue implementation of the Next Generation 9-1-1 system, including transition from the legacy 9-1-1 system, ” subject to 30-day legislative notification.
https://lao.ca.gov/Publications/Report/5081