Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Under AB  784, the exemption would have ended on January 1, 2024. Chapter  353 of 2022 (AB  2622, Mullin) pushed back the expiration date to January 1, 2026 and required our office to publish our analysis by May 1, 2024.
https://lao.ca.gov/Publications/Report/4890

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues. From a statewide standpoi nt, however, this redirection of revenues reduces funding for cities.
https://lao.ca.gov/Publications/Report/5074

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Agreements that are less than five years old have not reached the end of their initial agreement period and thus have lower recapture rates (shown in the shaded grey area). High Recapture Rate Can be Seen as a Feature … On one hand, high recapture rates can be seen as not a significant issue, and even a sign that the program is working as intended: Companies are incentivized by a
https://lao.ca.gov/Publications/Report/5162

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Funding for the program, which had typically been $5  million annually, was set to expire at the end of 2024-25. These funds provide support to five regional law enforcement task forces that focus on the investigation of cybercrimes that target minors.
https://lao.ca.gov/Publications/Report/5081/

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

Mar 18, 2025 - Research suggests that it is less common that programs lead to h igher employment or earnings after the subsidy ends. Subsidized employment programs appear more likely to result in long-term benefits when: (1)  employers have a business model that makes it realistic for them to hire participants full time after the program ends and (2)  the target population is women or long-term unemployed workers.
https://lao.ca.gov/Publications/Report/5018

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

Feb 28, 2025 - Therefore, we recommend the Legislature consider adopting the Governor ’s proposal only if the Legislature views maintaining California ’s market share of the film industry as a high priority and an end in itself.
https://lao.ca.gov/Publications/Report/5000

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - At one end of the spectrum, average wages in Imperial County, Monterey County, and most of the San Joaquin Valley are about 20  percent lower than the statewide average. At the other end, average wages in the Bay Area are at least 20  percent higher —and in some counties, 50  percent higher —than the statewide average.
https://lao.ca.gov/Publications/Report/4878/3

Fixing Unemployment Insurance

Dec 2, 2024 - By the end of 2020, as shown in Figure  1 , the state had distributed $24  billion in UI benefits to unemployed workers and quickly ran through its reserves. Under federal rules, states must borrow federal dollars to pay benefits when state reserves run out.
https://lao.ca.gov/Publications/Report/4943

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - In part, the variation from the state payment schedule is driven by the federal payment schedule, which is still made up of four equal payments Many taxpayers also make larger estimated tax payments at the end of the tax year.
https://lao.ca.gov/Publications/Report/4722