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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Some Local Governments Offer Sales Tax Rebates. One of the ways local governments compete for Bradley-Burns revenue is to offer partial sales tax rebates. For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer.
https://lao.ca.gov/Publications/Report/5074

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - ISRF loans typically offer lower interest rates and longer repayment periods than public agencies could receive from other financing sources. Loans are made to public agencies on a first-come, first-served basis.
https://lao.ca.gov/Publications/Report/4846

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

Feb 28, 2025 - 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

Fixing Unemployment Insurance

Dec 2, 2024 - This report describes the problems with the system in greater detail, including offering historical context and our projections of the future. We then offer four recommendations that would fix the state ’s broken UI system.
https://lao.ca.gov/Publications/Report/4943

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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Nationwide, this program offers grants totaling $1.1  billion per year through the 2026 federal fiscal year. Transit agencies also may use funding from the federal government ’s broader Bus and Bus Facilities grant program for ZEBs and related infrastructure.
https://lao.ca.gov/Publications/Report/4890

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

Mar 18, 2025 - The rationale for offering a supplemental grant program depends on the inability of firms to utilize the more established tax credit program. There is no explicit requirement in the grant program relating to this inability.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In particular, we offer background information; comments on revenue trends, CDTFA ’s enforcement activities, and the AB  3218 budget change proposal (BCP); and questions that budget subcommittees may wish to ask about these issues.
https://lao.ca.gov/Publications/Report/4966

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - We offer some considerations for these future evaluations below. New Checklist Includes Holistic Set of Requirements. The effectiveness of the version 4.0 diversity requirements hinge on the veracity of CFC ’s determination of a good ‑faith effort.
https://lao.ca.gov/Publications/Report/5036