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

Feb 19, 2025 - Even if revenues perform better than expected, it is still unlikely that revenues will exceed $100  million. Under this scenario, CalVIP would receive its full allocation, but CDE would receive only some funding.
https://lao.ca.gov/Publications/Report/4970

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - This channel would still result in Hollywood becoming more diverse and representative but would do so by concentrating more diverse productions in California rather than increasing diversity in the industry as a whole.
https://lao.ca.gov/Publications/Report/5036

Fixing Unemployment Insurance

Dec 2, 2024 - For example, if California had entered the pandemic with equivalently sized reserves, it still would have required a federal loan, but that loan would have reached $9  billion, rather than $20  billion.
https://lao.ca.gov/Publications/Report/4943

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

Mar 18, 2025 - Since these agreements were finalized in 2022 and 2023, and grant milestones are spread out among the five subsequent years, it is still unknown at this point what fraction will ultimately be claimed.
https://lao.ca.gov/Publications/Report/5018

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - They still are subject to the other parts of the sales tax. Only for Transit Agencies. The ZEB exemption does not apply to zero-emission buses purchased by other entities, such as private businesses or school districts.
https://lao.ca.gov/Publications/Report/4890

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - The Inclusive Innovation Hub program is still being established. No specific information is available about the program ’s outcomes or needs because it is still being implemented. GO ‑Biz previously requested and received one ‑time funding of $250,000 per hub to establish the new program.
https://lao.ca.gov/Publications/Report/4529

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many workers are still in low-wage jobs as they approach middle age. When a cohort of workers reaches their late thirties, their rate of low-wage work has declined by less than half since they were 25.
https://lao.ca.gov/Publications/Report/4878/2

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - In part, the variation from the state payment schedule is driven by the federal payment schedule, which is still made up of four equal payments Many taxpayers also make larger estimated tax payments at the end of the tax year.
https://lao.ca.gov/Publications/Report/4722

The 2020-21 May Revision: Revenue Proposals in the 2020-21 May Revision

May 20, 2020 - An arbitrary threshold of $1  million would still allow many medium and large businesses to claim NOLs. Such a threshold also would create an artificial cutoff that could result in similar businesses being treated differently.
https://lao.ca.gov/Publications/Report/4238

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Although we assume that this does not apply to continuous variables, such as age, it still seriously limits the number of explanatory variables that we can include in addition to the two described above.
https://lao.ca.gov/Publications/Report/4878/4