California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - These concerns have grown as response rates for many surveys have declined substantially over the last decade. For example, the monthly CPS unit nonresponse rate grew from 10  percent in 2013 to 30  percent in 2023.
https://lao.ca.gov/Publications/Report/4878/4

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The definition of DEIA adopted by the CFC and in the California Code of Regulations includes a commitment to provide equitable access to opportunities on the basis of a wide range of protected classes.
https://lao.ca.gov/Publications/Report/5036

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - However, since the lag between the credit agreement and the outcomes of interest can be up to several years, we do not yet have the economic data to evaluate the most recent rounds of awards. Credit Recapture and Recycling Credits Can Be Reclaimed if Milestones Not Met or Maintained.
https://lao.ca.gov/Publications/Report/5162

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - Several other states have film tax credit programs that are more generous (and expensive) than California ’s. Whereas California caps film tax credit allocations at $330  million per year, some states —such as Georgia, Massachusetts, and Connecticut —do not have an annual cap on the amount of tax credits available to production companies.
https://lao.ca.gov/Publications/Report/4713

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - We do not think that all —or even more —programs should have automatic adjustments or more statutory authority for administrative discretion. Doing so would reduce the Legislature ’s discretion over state spending.
https://lao.ca.gov/Publications/Report/4647

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

Feb 28, 2025 - Labor and resources used on tax credit productions may have been used on other productions or in other industries and, therefore, do not necessarily represent new economic activity. State Incentives Typically Do Not Pay for Themselves.
https://lao.ca.gov/Publications/Report/5000

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - (Workers do not have a corresponding document.) State policies and practices formed under this orientation would tend to emphasize holding down business costs potentially at the expense of making sure eligible workers can get benefits easily.
https://lao.ca.gov/Publications/Report/4615

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local governments have a fiscal incentive to shift Bradley-Burns revenue into their jurisdictions. They can do this in two ways. The first way is encouraging retailers to locate within their borders.
https://lao.ca.gov/Publications/Report/5074

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Unfortunately, we do not have state-level data that track individual workers over long periods. Instead, we use data from Monthly Current Population Surveys (CPS) to look at this issue indirectly in two ways: One-Year Snapshot of Low-Wage Workers ’ Ages.
https://lao.ca.gov/Publications/Report/4878/2

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What strategies do CDTFA and other law enforcement partners use to address these avenues for tax evasion? Why has the number of tobacco inspections declined so much? We have seen workload trends presented in terms of total inspections, seizures, citations, and appeals.
https://lao.ca.gov/Publications/Report/4966