Improving California’s Unemployment Insurance Program

Aug 8, 2022 - For each employer in the last 18 months, workers must report: employer name, address, and telephone number; start date and end date; whether paid weekly, bi ‑weekly, or monthly; total wages paid; and hours worked per week.
https://lao.ca.gov/Publications/Report/4615

Fixing Unemployment Insurance

Dec 2, 2024 - How Did We Get Here? State UI programs are supposed to be self ‑ sufficient —that is, the system should collect enough funds to pay for benefits over time. This means, in some years, the system will collect more than necessary so that, during economic downturns, there is enough money to pay for rising benefit costs.
https://lao.ca.gov/Publications/Report/4943

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - 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 tax break if they manage to achieve agreed-upon job and investment targets, but if they fail to do so, the state incurs no expense since the credit is never claimed or is paid back to the state.
https://lao.ca.gov/Publications/Report/5162

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In this section, we aggregate data over this period to track cohorts of workers born in the same year to see how their rates of low-wage work change as they get older. Cohort Example. Consider, for example, workers born in 1981.
https://lao.ca.gov/Publications/Report/4878/2

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The percentages presented in Figure  1 alone do not give a sense of how diverse the labor forces of version 3.0 productions are relative to both (1)  the overall motion picture workforce in California and (2)  California ’s population as a whole.
https://lao.ca.gov/Publications/Report/5036

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - They can do this in two ways. The first way is encouraging retailers to locate within their borders. The second is encouraging retailers to shift the legally-defined place of sale without changing the location of any real economic activity.
https://lao.ca.gov/Publications/Report/5074

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

Feb 28, 2023 - Second, the requirements do not apply to independent films with qualified expenditures less than $10  million. Assessment Legislature ’s Assessment Should Depend on How It Prioritizes Hollywood ’s Importance.
https://lao.ca.gov/Publications/Report/4713

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

Mar 18, 2025 - The process for evaluating applications and negotiating agreements is similar to the tax credit program, but awards are paid directly to successful applicants upon meeting the agreed milestones. 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 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - This 1. 5  p ercent rate is lower than the 8. 84  p ercent rate paid by “C corporations, ” whose income (other than dividends paid to shareholders) is not taxed at the individual level. Federal Deduction for State and Local Taxes Limited to $10,000.
https://lao.ca.gov/Publications/Report/4327

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - We do not know how much of the recent revenue decline is due to greater tax avoidance and how much is due to lower actual tobacco consumption. To the extent that tax avoidance could be a large part of the story, the size of the revenue loss highlights the importance of efforts to enforce tobacco tax laws.
https://lao.ca.gov/Publications/Report/4966