California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Selected References Arellano, Manuel and Stephane Bonhomme (2017). “Quantile Selection Models with an Application to Understanding Changes in Wage Inequality. ” Econometrica 85(1). Bollinger, Christopher and Barry Hirsch (2013).
https://lao.ca.gov/Publications/Report/4878/4

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - We also summarize these considerations in Figure  2 . Figure 2 Key Considerations for Designing a Fiscal Relief Package Which groups of Californians to prioritize in providing relief? Which potential policies best align with the Legislature ’s relief priorities?
https://lao.ca.gov/Publications/Report/4597

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Conversely, there is also the potential for a selection effect, whereby the version 4.0 requirements cause productions that are more diverse to select into California or productions that are less diverse to select out of California.
https://lao.ca.gov/Publications/Report/5036

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

Mar 18, 2025 - In addition, each applicant must propose to do one of the following: (1)  create 500 new full-time jobs, (2)  make an investment of at least $10  million, or (3)  create jobs or make an investment in a high-poverty or high-unemployment area.
https://lao.ca.gov/Publications/Report/5018

The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Jan 26, 2022 - The administration estimates that the NOL suspension increased revenues by about $2  billion  in 2020 ‑21. Figure 1 NOLs Deducted by Selected Taxpayers 2019 Number of Returns With NOLs, Business Income >$1 Million Amount of NOLs Claimed (Billions) Personal Income Tax Returns
https://lao.ca.gov/Publications/Report/4500

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

Feb 23, 2026 - In the case of the Cannabis Tax Program, we note: The administration has not presented any arguments linking the General Fund ’s share of costs to its share of indirect benefits. This is not part of a broad, systematic effort to allocate costs based on indirect benefits.
https://lao.ca.gov/Publications/Report/5132

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - The ARP made two significant changes to the EITC for 2021: (1)  increased the credit amounts available to childless workers, and (2)  broadened the age range for eligible filers from 24 to 65 years old to 19 and over.
https://lao.ca.gov/Publications/Report/4410

Updating the California Necessities Index

Aug 14, 2025 - Figure  2 shows differences between the proposed measures in each year since 1978. In about half of years, the CNI differed from the CA CPI ‑U and the CA CPI ‑W by at least 1  percentage point. Therefore, using the CA CPI ‑U or CA CPI ‑W to adjust payments would likely result in significantly different benefit increases in some years relative to the CNI.
https://lao.ca.gov/Publications/Report/5065

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The 2025-26 California Spending Plan: Other Provisions 90 $6,314.1 For a variety of reasons, we do not reflect certain capital outlay projects in the figure or linked table. Specifically, to avoid double counting previously provided funds or because specific data are not available, we do not include projects for which funding is: (1)  continuously appropriated, such as some bond
https://lao.ca.gov/Publications/Report/5081

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Linking this definition to the one laid out above, most —but not necessarily the vast majority —of the workers in each low-wage occupation are low-wage workers. Largest: Home Health and Personal Care Aides.
https://lao.ca.gov/Publications/Report/4878/1