The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Program staff must weigh these possibly competing factors, and the high recapture rate cou ld indicate a relative favoring of high-risk, high-rewards projects. In years where the program is fully subscribed, there is an opportunity cost associated with an agreement that is not fulfilled.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - In discussions with our office, the administration indicated proposing a suspension due to the state ’s challenging budget situation. Under this proposal, Los Angeles County would not receive reimbursement for the required activities unless the mandate was funded (taken off suspension) in a future budget.
https://lao.ca.gov/Publications/Report/5130

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - As a result, these two performance indicators are effectively identical. Performance Indicators Shed Little Light on Effectiveness of Exemption. We describe recent trends in transit agencies ’ ZEB acquisition below.
https://lao.ca.gov/Publications/Report/4890

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Chapter  442 directs our office to report three performance indicators: The average monthly maritime fuel price at all domestic and international Pacific seaports. The average monthly maritime fuel price at California seaports.
https://lao.ca.gov/Publications/Report/5094

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Bollinger, Christopher, Barry Hirsch, Charles Hokayem, and James Ziliak (2019). “Trouble in the Tails? What We Know About Earnings Nonresponse 30 Years After Lillard, Smith, and Welch. ” Journal of Political Economy 127(51).
https://lao.ca.gov/Publications/Report/4878/4

Updating the California Necessities Index

Aug 14, 2025 - These indices are based on changes in prices for consumers in the state ’s four largest metropolitan areas, with the California CPI ‑W tracking prices of goods and services bought by wage earners in those areas.
https://lao.ca.gov/Publications/Report/5065

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost.
https://lao.ca.gov/Publications/Report/5059

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - In 2019, the Governor vetoed SB  531 (Glazer), which would have enacted further restrictions. The veto message described these agreements as “an important local tool that captures additional economic activity, particularly in rural and inland California cities that continue to face significant economic challenges like high unemployment rates. ” 2024 Law Requires Disclosure of Local Sales Tax Rebates.
https://lao.ca.gov/Publications/Report/5074

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - By Labor Market Measures, Minimum Wage Was Higher in 2019. The estimates in Figures 6 and 7 suggest that California ’s minimum wage reached an atypically high level around 2019. Since 2019, general wage growth has outpaced prior trends.
https://lao.ca.gov/Publications/Report/4878/3

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