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

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  5 shows both the total value of awards made and the amount recaptured for each year of the program. For awards made between 2014 and 2020, the recapture rate is almost 55  percent. This indicates that around half of the net job increases and investments promised in negotiated agreements ultimately never come to fruition or are not maintained long term.
https://lao.ca.gov/Publications/Report/5162

Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details]

Feb 24, 2026 - Assembly Budget Subcommittee No. 5 on State Administration
https://lao.ca.gov/Publications/Detail/5135

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

Feb 28, 2023 - Base: 20% of qualified spending, plus additional: Base: 20% of qualified spending, plus additional: Independent films: 25% 5% of spending outside LA 5% of visual effects 5% to 10% of spending outside LA (up to 30% total) 5% of visual effects Independent films and relocating television: 25% Independent films and relocating television: 25% Other Requirements Complete “career readiness ” requirement.
https://lao.ca.gov/Publications/Report/4713

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

Feb 23, 2026 - The administration could have avoided imposing these costs on the General Fund by adjusting CDTFA ’s appropriation from the Cannabis Tax Fund, but it has not yet done so. Using Resources Efficiently.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - In contrast, filming activity following the strikes has shown no signs of recovering so far, with shoot days slightly declining further in 2024. Figure  5 shows the differing effects of these two events by comparing the total percent change in employment levels for California and the U.S. since 2019.
https://lao.ca.gov/Publications/Report/5000

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Seasonal hiring patterns can vary across the wage distribution, so this exclusion restriction is not as airtight as the first one. That said, the most pronounced seasonal hiring patterns tend to occur at other times of year.
https://lao.ca.gov/Publications/Report/4878/4

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget provides $5  million in one-time General Fund for California Volunteers to offer grants to AmeriCorps programs to fund coaches at K-12 schools. This program has received limited-term funding in prior years, including $5  million in 2024-25.
https://lao.ca.gov/Publications/Report/5081

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Good cause covers quitting to (1)  care for a family member, (2)  relocate for a spouse ’s work, (3)  avoid unsafe working conditions, (4)  flee domestic violence, or (5)  respond to a large pay cut.
https://lao.ca.gov/Publications/Report/4615

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - In nine counties, rebates exceeded $5 per resident. In seven others, rebates ranged from $1 to $5 per resident. At the other end of the spectrum, in many counties —mostly less populous counties outside of the state ’s major metropolitan areas —no jurisdictions paid any rebates in 2023-24.
https://lao.ca.gov/Publications/Report/5074