The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Then, any additional state funding could be better targeted to fill any funding gaps, provide any necessary state matching funds to maximize federal funds, and ensure funding is distributed across projects of different types at all ports statewide in a manner consistent with the Legislature’s priorities.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Innovative Clean Transit (ICT) Regulation Conventional Buses vs. ZEBs. The ZEB exemption, the ICT regulation, and various other policies make a distinction between conventional buses and ZEBs. Conventional buses burn diesel, compressed natural gas, or other fuels that emit greenhouse gases (GHGs) and other air pollutants.
https://lao.ca.gov/Publications/Report/4890

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

Feb 23, 2026 - Under the Governor ’s budget proposal for the Cannabis Tax Program, this appropriation would increase to match current program spending. Administration Has Been Spending General Fund on Cannabis Tax Enforcement.
https://lao.ca.gov/Publications/Report/5132

Fixing Unemployment Insurance

Dec 2, 2024 - To ensure revenues match benefits over time, states enacted UI financing systems. These systems are comprised of three elements: (1) a tax rate “schedule” that adjusts up or down to match revenues and benefit costs, (2) a taxable wage base level to which the tax rate applies, and (3) an experience rating factor to ensure employers pay their fair share of UI costs.
https://lao.ca.gov/Publications/Report/4943

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Second, as a follow up to the application, workers often must submit back ‑up documents to prove their eligibility or that they are who they say they are. Waiting for the state to request and review these documents can take weeks or months.
https://lao.ca.gov/Publications/Report/4615

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Finally, we described how we matched household types to apartment types for the analysis of housing costs. Strengths and Weaknesses of Data Sources Primary Data Source: Monthly Current Population Surveys (CPS).
https://lao.ca.gov/Publications/Report/4878/4

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget provides the Department of Finance with authority to augment CMD ’s budget by up to $4.8  million if CMD receives federal matching funds for the purpose of replacing three deteriorating heating, ventilation, and air conditioning systems at the Azusa, Sacramento-Okinawa, and Fresno-Hammer Field armories.
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Credits may be used to offset either personal income or corporation taxes and can be carried forward for up to six years. Over 1,200 credit agreements have been approved by GO-Biz since the program ’s inception.
https://lao.ca.gov/Publications/Report/5162

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer. If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Chapter  231 Requires Start-Up Loan for CDTFA. Chapter  231 directed the Director of the Department of Finance to transfer $2.4  million from the General Fund to CDTFA as a loan to implement this new tax.
https://lao.ca.gov/Publications/Report/4970