Fixing Unemployment Insurance

Dec 2, 2024 - In this section we recommend a path forward to fix the state ’s broken UI system and achieve these goals, replacing it with one that is simpler, balanced, and flexible. In addition, while the focus of these recommendations is on solvency, we have also aimed to mitigate each of the three other issues that undermine some of the core objectives of the  program.
https://lao.ca.gov/Publications/Report/4943

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

Feb 23, 2026 - LAO Recommendations Approach Proposals as Pieces of a Bigger Policy Puzzle. Cannabis and tobacco compliance present an ongoing policy challenge for the Legislature. Accordingly, we recommend that the Legislature approach the Governor ’s proposals not as one ‑time workload adjustments, but as components of a broader, more sustained effort to address these policy challenges.
https://lao.ca.gov/Publications/Report/5132

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - This piece will briefly describe the changes to three credits that apply to many lower-income and middle-income filers: the Earned Income Tax Credit (EITC), the Child Tax Credit (CTC), and the Child and Dependent Care Expenses Credit ( “child care credit ”).
https://lao.ca.gov/Publications/Report/4410

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - One study used detailed administrative data on applicants and awards to show that tax credit-supported project s are associated with positive employment effects in surrounding areas, consistent with net job creation rather than displacing other existing economic activity.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - In particular, state law directs our office to report on the annual state costs for new mandates and make recommendations to the Legislature as to whether the new mandates should be (1)  repealed (permanently eliminating it or making it optional), (2)  suspended (rendering it inoperative for one year), (3)  modified, or (4)  funded.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget includes a $5  million one-time General Fund augmentation for College Corps in 2025-26 to expand the program, laying the groundwork for more campuses to operate the program beginning in 2026-27.
https://lao.ca.gov/Publications/Report/5081/

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-sixth paid less than $1 per resident. Another two-thirds paid $1 to $20 per resident. One-eighth paid $20 to $80 per resident. A small but nontrivial portion —1.7  percent —paid more than $120 per resident.
https://lao.ca.gov/Publications/Report/5074

Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details]

Aug 20, 2025 - Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [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/5067

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - EDD ’s cultural focus on fighting fraud interferes with the delivery of benefits to legitimate claimants. EDD denied claims for not mailing in requested documents while an average of 450 pounds of unopened mail sat in each EDD field office.
https://lao.ca.gov/Publications/Report/4615

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

Mar 18, 2025 - Prior to program participation, about one-third of LA:RISE participants had no job in the past five years, one-third were CalFresh recipients, under one-third had stable housing, and over half had been previously arrest ed.
https://lao.ca.gov/Publications/Report/5018