The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - For awards made between 2014 and 2020, the recapture rate is almost 55  percent. This indicates that around half of the net job increases and investments promised in negotiated agreements ultimately never come to fruition or are not maintained long term.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - As far as we know, Proposition  64 and the Legislature ’s budget actions have not conveyed any intent to use the General Fund to support the Cannabis Tax Program. In contrast, as noted above, Proposition  64 authorizes continuous appropriations from the Cannabis Tax Fund to pay for the Cannabis Tax Program, requiring no action by the Legislature.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Proposition  2 (2014) requires the state to spend a specified amount of money (determined through a budgetary formula) each year towards eligible liabilities. It has been state policy to satisfy this requirement through the state ’s General Fund contributions to prefund retiree health benefits and annual supplemental pension payments to the California Public Employees Retirement System (CalPERS).
https://lao.ca.gov/Publications/Report/5081

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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - State statutes establish goals for reducing statewide GHG emission and direct the California Air Resources Board (CARB) to take regulatory actions to meet these goals. In December 2018, CARB adopted the ICT regulation.
https://lao.ca.gov/Publications/Report/4890

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This makes each inspection more productive but also more resource-intensive due to the staff time associated with enforcement actions. Many Possible Explanations for Trends in Citations and Seizures.
https://lao.ca.gov/Publications/Report/4966

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Without safeguards to make sure eligible workers can get benefits easily, the state ’s policies and actions have tilted the UI program out of balance. Individually, policies and actions aimed at preventing fraud may appear justified and reasonable.
https://lao.ca.gov/Publications/Report/4615

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - The revenue shift also would have minor effects on Proposition  2 (2014) reserve requirements. Administrative Costs. The Franchise Tax Board estimates that returning estimated payments to four equal payments would result in one-time administrative costs of $151,000 in 2023 ‑24.
https://lao.ca.gov/Publications/Report/4722

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - A serious assessment of the costs and benefits of such actions, however, is beyond the scope of this post. Regional Minimum Wages? Labor market conditions and the cost of living vary substantially across different parts of California, potentially warranting regional differences in minimum wages.
https://lao.ca.gov/Publications/Report/4878/3

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

May 12, 2022 - Provide free transit services. a a Included in Governor ’s proposed package of actions. b Governor proposed deferring scheduled inflation increases to gasoline and diesel excise tax rates in 2022 ‑23.
https://lao.ca.gov/Publications/Report/4597