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

Feb 19, 2026 - However, Proposition  19 (2020) allows certain homeowners (such as people who are 55 years or older) to transfer their existing home value for property tax purposes to a new home anywhere in the state.
https://lao.ca.gov/Publications/Report/5130

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

Feb 23, 2026 - Direct the administration to use its continuous appropriation authority to augment CDTFA ’s allocation from the Cannabis Tax Fund by the proposed amount, prorated to cover the remainder of 2025 ‑26. Direct the administration to make any future adjustments needed to support the program without spending any money from the General Fund.
https://lao.ca.gov/Publications/Report/5132

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The estimates in the other sections come from the J anuary 2023 through December 2023 monthly Current Population Surveys (CPS). As described in the Appendix , various aspects of the data make our estimates imprecise, though we have tried to make them as accurate as possible.
https://lao.ca.gov/Publications/Report/4878/1

Fixing Unemployment Insurance

Dec 2, 2024 - The  state will need to borrow from the federal government in most years to make up the gap between UI benefits and contributions. This means that businesses could face a perpetually outstanding federal loan, on which the state must make interest payments.
https://lao.ca.gov/Publications/Report/4943

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - Alternatively, the Legislature could consider making these adjustments in a few steps between July 2022 and July 2023. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/4528

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - All three of these changes could have contributed to the trend shown in Figure  2 if (1)  The 25  percent rule was favoring smaller businesses above better-qualified applicants from larger firms, (2)  larger businesses provide better evidence on how the credit affects their decision-making, and (3)  larger firms are more likely to have, or participate in, job training programs.
https://lao.ca.gov/Publications/Report/5162

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - As another example, consider a fuel supplier that makes advance sales of large amounts of fuel from a sales office. All Bradley-Burns revenue from this transaction would go to the city where the sales office is located.
https://lao.ca.gov/Publications/Report/5074

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

Mar 18, 2025 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5018

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Agreements Shift General Fund Costs From Retiree Health Prefunding to Pension Liabilities. Proposition  2 (2014) requires the state to spend a specified amount of money (determined through a budgetary formula) each year towards eligible liabilities.
https://lao.ca.gov/Publications/Report/5081

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/4722