The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Namely, those tax credits could have been awarded to another applicant who would have been more likely to achieve their milestones. However, as we discuss next, this has not been the case in the last few years of the program.
https://lao.ca.gov/Publications/Report/5162

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - However, the array of interventions and the range of acceptable goals and methods, including the use of external partners to administer programs makes it difficult to provide a detailed evaluation of individual initiatives outside of broad comparisons of film tax credit recipients to the workforce more generally.
https://lao.ca.gov/Publications/Report/5036

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - However, Proposition  19 (2020) allows certain homeowners (such as people who are 55 years or older) to transfer their existing home value for property tax purposes to a new home anywhere in the state.
https://lao.ca.gov/Publications/Report/5130

Fixing Unemployment Insurance

Dec 2, 2024 - Tax incidence refers to who bears the burden of a tax. Tax incidence can take two forms: economic and legal. “Legal incidence ” is simply who initially pays the tax. In the case of UI taxes, it is always the employer.
https://lao.ca.gov/Publications/Report/4943

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - The data do not tell us who received each donation. Some patients likely received more than one donation in 2024, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2024, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/5059

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

Feb 19, 2025 - The 2024-25 budget package required CDE to set aside up to $35  million of its 2025-26 GVPSS allocation for providing youth behavioral health training to staff who work directly with students in grades 7 through 12.
https://lao.ca.gov/Publications/Report/4970

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

Mar 18, 2025 - CalOSBA proposes to consider applications from the 100 grantees who were rejected during the first round and suggest that a new round of grants would allow them to expand the grant to these organizations.
https://lao.ca.gov/Publications/Report/5018

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

Feb 28, 2025 - Applications for the credit are evaluated by the California Film Commission (CFC), who then allocate and issue credits to successful applicants based on the amount of qualified expenditures the proposed production would make in California.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - CDTFA reports that it has developed a more targeted approach, focusing the diminishing number of inspections on retailers who are more likely to be out of compliance. Consistent with this, the citation rate and seizure rate per inspection have grown substantially.
https://lao.ca.gov/Publications/Report/4966

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The number of low-wage workers who are Latino is roughly two and a half times the number who are white, four and a half times the number who are Asian/Pacific Islander, and 18 times the number who are Black.
https://lao.ca.gov/Publications/Report/4878/1