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

Mar 18, 2025 - Overall, most programs increase employment and earnings among participants while receiving a subsidy. However, the ultimate goal is to improve long-term employment prospects of these workers. Research suggests that it is less common that programs lead to h igher employment or earnings after the subsidy ends.
https://lao.ca.gov/Publications/Report/5018

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5170

Fixing Unemployment Insurance

Dec 2, 2024 - Employers pay UI taxes on the first $7,000 of each worker ’s earnings, but the vast majority of workers earn more than $7,000  in each job annually. As a result, employers pay the same amount in UI taxes on behalf of basically every employee in the state, regardless of how much that employee earns.
https://lao.ca.gov/Publications/Report/4943

The 2026-27 Budget: California Competes Extension [Publication Details]

Mar 18, 2026 - The 2026-27 Budget: California Competes Extension [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5162

Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details]

Feb 24, 2026 - Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5135

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs [Publication Details]

Feb 23, 2026 - The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5132

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

Feb 19, 2026 - The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5130

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - For respondents who report usual weekly earnings and hours but not hourly wages, we calculate the hourly wage by dividing usual weekly earnings by weekly hours. We default to using usual weekly hours, but we use last week ’s hours if usual hours are not available.
https://lao.ca.gov/Publications/Report/4878/4

Sales Tax Exemption for Bunker Fuel [Publication Details]

Nov 19, 2025 - Sales Tax Exemption for Bunker Fuel [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5094

Updating the California Necessities Index

Aug 14, 2025 - Overall, we think that option C, which uses a national estimate instead of metropolitan area estimates for the household fuels and other utilities category, is best able to replicate the current CNI.
https://lao.ca.gov/Publications/Report/5065