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

Feb 19, 2026 - Property owners seeking tax relief under Proposition  19 must file a claim with the county in which the new (replacement) residence is located. 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

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

Feb 23, 2026 - For example, when taxpayers file returns, CDTFA must process every return. We often call these tasks workload. Proactive enforcement activities —such as field inspections —are different. There is no fixed number of inspections that must be conducted.
https://lao.ca.gov/Publications/Report/5132

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Filers with individual taxpayer identification numbers (ITINs), which are used by people who lack Social Security numbers to file their taxes, remain ineligible for the federal EITC. State EITC Unaffected by Federal Changes.
https://lao.ca.gov/Publications/Report/4410

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Each year, roughly 200,000 workers and businesses file UI appeals. Half of EDD Decisions Overturned on Appeal. As shown in Figure  2 , ALJs at the appeals board overturn EDD ’s decision about 50  percent of the time.
https://lao.ca.gov/Publications/Report/4615

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - Some flexibilities in claiming the film tax credit, such as allowing credits to be applied to sales tax liability or reassigned within a corporate filing group, primarily exist to lessen the constraint non ‑refundability creates for taxpayers.
https://lao.ca.gov/Publications/Report/4713