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

Feb 15, 2022 - In considering the updated proposal in the spring, the Legislature will want to evaluate whether the administration has provided a clear justification for state involvement. Other State Agencies May Be Better Suited to Administer This Program.
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: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - After Proposition  19 went into effect, a backlog of claims developed, and some tax bills were sent to property owners that had not been updated to reflect the lower amounts they were entitled to pay under the terms of Proposition  19.
https://lao.ca.gov/Publications/Report/5130

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Updating the California Necessities Index [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5065

Fixing Unemployment Insurance

Dec 2, 2024 - There are two main reasons the system successfully weathered its first recession. First, the state entered this recession with a relatively robust reserve on hand with much of this reserve balance built before the tax changes enacted in 1984.
https://lao.ca.gov/Publications/Report/4943

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details]

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4970

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

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax Update on Implementation of New Firearm and Ammunition Tax Background New Excise Tax on Firearms and Ammunition Created.
https://lao.ca.gov/Publications/Report/4970

Updating the California Necessities Index

Aug 14, 2025 - Updating the California Necessities Index Criteria In our search for a replacement for the CNI, we first restrict our attention to options that meet two  requirements. Feasibility. First, new measures must be calculable using publicly available data that is published in a timely manner.
https://lao.ca.gov/Publications/Report/5065

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The estimates in the first section come from the 2023 Occupational Employment and Wage Survey (OEWS), which collected information about employment and wages in May 2022 and used an employment cost index to update wage estimates to the first quarter of 2023.
https://lao.ca.gov/Publications/Report/4878/1

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - The state UI trust fund does not build large enough reserves during normal times to weather downturns. Without legislative action to address this imbalance, the department may feel pressure to prevent the fund from becoming insolvent.
https://lao.ca.gov/Publications/Report/4615