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

Feb 19, 2026 - Below, we discuss “Disclosure Requirements and Deferral of Property Taxation, ” a newly identified mandate since enactment of the 2025-26 Budget Act . Background New Requirements for Los Angeles County.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - To address this, the 2021, 2022, and 2023 budget acts each provided one-time funding of $120  million for a grant program to supplement the tax credit. The Governor ’s budget proposals in 2024 and 2025 each included $60  million to fund the grant program but were not included in the final budget act due to projected deficits in those years.
https://lao.ca.gov/Publications/Report/5162

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount reflects the remainder of the original $68  million that the 2022-23 Budget Act provided for this initiative. The 2025-26 Budget Act shifts the initiative from the State Library to DGS, with the intent to expedite its administration.
https://lao.ca.gov/Publications/Report/5081

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

Feb 23, 2026 - First, the budget act included a one ‑year $3.5  million increase in the appropriation for the Tobacco Licensing Program. Second, the Legislature passed and the Governor signed Chapter  269 (AB  573, Rogers).
https://lao.ca.gov/Publications/Report/5132

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

Feb 19, 2026 - In this post, we discuss “Disclosure Requirements and Deferral of Property Taxation,” a newly identified mandate since enactment of the 2025-26 Budget Act.
https://lao.ca.gov/Publications/Detail/5130

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943

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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Figure  4 compares these areas ’ incomes and unemployment rates to the state as a whole. Median annual household incomes in rebate-paying jurisdictions are a bit higher than the statewide average. The average unemployment rate in jurisdictions that paid $1 to $20 per resident is very close to the statewide average.
https://lao.ca.gov/Publications/Report/5074

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Compared to the version 3.0 diversity requirements, the upcoming changes in version 4.0 represent a more significant incentive for production companies to engage in DEIA activities, since 4  percent of the total credit is contingent on enacting and documenting specific initiatives.
https://lao.ca.gov/Publications/Report/5036

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Amounts available for transit agencies through HVIP depend on budget act appropriations and on funding plans developed by CARB. Federal Grants. The federal government offers funding for ZEB adoption through two competitive grant programs.
https://lao.ca.gov/Publications/Report/4890