Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - This report lays out various options to raise and lower taxes in California and offers a comparative evaluation of those options in the areas of budgeting, economy, taxpayer experience, progressivity, and fairness.
https://lao.ca.gov/Publications/Detail/5170

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - For the purposes of the film tax credit, representation is typically defined as the share of the recipient ’s workforce from a specific group relative to their share of the overall California population, with progress toward proportional representation being seen as desirable.
https://lao.ca.gov/Publications/Report/5036

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

Feb 15, 2022 - The Governor ’s budget includes $6  million from the General Fund in 2022 ‑23 for DMV to fund overtime for 200 Licensing Registration Examiners, as well as the necessary office and support staff, so that field offices with wait times of 30 days or more for commercial drive tests can offer additional testing slots on Saturdays.
https://lao.ca.gov/Publications/Report/4540

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The language also requires OES to provide the Legislature with two progress reports on the project —which has faced significant implementation challenges —on or before November 1, 2025 and March  1, 2026.
https://lao.ca.gov/Publications/Report/5081/

Fixing Unemployment Insurance

Dec 2, 2024 - We expect the loan to grow by billions of dollars before federal surcharge UI taxes are high enough for the state and employers to begin making progress toward repaying the  loan. Loans Will Become a Permanent Feature of UI and a Major Ongoing Taxpayer Cost.
https://lao.ca.gov/Publications/Report/4943

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - While these numbers are useful for tracking the state ’s progress towards its ZEB goals, they tell us very little about the effectiveness of any particular policy. As discussed in more detail later in this report, many factors affect ZEB adoption.
https://lao.ca.gov/Publications/Report/4890

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - California's Unemployment Insurance (UI) program provides wage replacement to unemployed workers. The program has faltered during recent downturns, causing hardship for workers and their families, holding back the state's economic recovery, and spurring frustration among Californians with their government.
https://lao.ca.gov/Publications/Report/4615