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

Feb 23, 2026 - Money returned to the General Fund can be spent on a much wider array of programs than those supported by the Cannabis Tax Fund. Consequently, shifting enforcement costs from the Cannabis Tax Fund to the General Fund is inefficient.
https://lao.ca.gov/Publications/Report/5132

Fixing Unemployment Insurance

Dec 2, 2024 - Employers pay UI taxes on the first $7,000 of each worker ’s earnings, but the vast majority of workers earn more than $7,000  in each job annually. As a result, employers pay the same amount in UI taxes on behalf of basically every employee in the state, regardless of how much that employee earns.
https://lao.ca.gov/Publications/Report/4943

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Federal EITC The federal EITC is a provision of the federal income tax code that allows filers with total income below a certain level to reduce their tax liability by an amount that depends on their earnings from paid work or self-employment.
https://lao.ca.gov/Publications/Report/4410

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

Mar 18, 2025 - From 2015-2018, according to a rigorous third-party evaluation , LA:RISE participants had higher earnings and employment while working at an ESE but did not see long-term benefits after the transitional job ended.
https://lao.ca.gov/Publications/Report/5018

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We apply a very similar method to two-year intervals of monthly CPS data from other time periods to construct some of the other estimates in those figures, as well as the estimates in Figure 3 in the post How Long Do People Stay in Low-Wage Work?
https://lao.ca.gov/Publications/Report/4878/4

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Instead, workers “must also assume responsibility for their role in the UI program by meeting all UI requirements. ”) The department also provides a training video for business titled “How to Protect Your Business from Higher UI Taxes ” that provides tips on how to minimize their UI costs.
https://lao.ca.gov/Publications/Report/4615

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/4722

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - All three of these changes could have contributed to the trend shown in Figure  2 if (1)  The 25  percent rule was favoring smaller businesses above better-qualified applicants from larger firms, (2)  larger businesses provide better evidence on how the credit affects their decision-making, and (3)  larger firms are more likely to have, or participate in, job training programs.
https://lao.ca.gov/Publications/Report/5162

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - When the state spends money, it generally cannot draw upon revenues designated for local governments. The state can, however, fund state economic policies with local revenues —for example, by exempting certain purchases from local sales taxes.
https://lao.ca.gov/Publications/Report/4327

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Differences in Weekly Hours Amplify Earnings Inequality. Figure  5 shows that mid-to-high-wage workers are much more likely to work full-time than low-wage workers. As a result, the gap between these groups ’ weekly earnings is wider than the gap between their hourly wages.
https://lao.ca.gov/Publications/Report/4878/1