Updating the California Necessities Index

Aug 14, 2025 - Further, the difference between the CNI and the CA CPI ‑U and CA CPI ‑W is often large. Figure  2 shows differences between the proposed measures in each year since 1978. In about half of years, the CNI differed from the CA CPI ‑U and the CA CPI ‑W by at least 1  percentage point.
https://lao.ca.gov/Publications/Report/5065

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 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Two key factors for evaluating these proposals are: ( 1)  w hich level of government would forgo revenue, and ( 2)  w hich businesses would receive assistance. Based on these criteria and others, we recommend that the Legislature prioritize expansion of the Main Street Credit, explore alternative structures for an elective S Corporation tax, and reject the proposed one ‑time expansions of the CAEATFA exclusion and California Competes.
https://lao.ca.gov/Publications/Report/4327

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

Feb 28, 2023 - Swenson, Charles W. “Preliminary evidence on film production and state incentives. ” Economic Development Quarterly 31.1 (2017): 65 ‑80. Thom, Michael. “Lights, camera, but no action? Tax and economic development lessons from state motion picture incentive programs. ” The American Review of Public Administration 48.1 (2018): 33 ‑51.
https://lao.ca.gov/Publications/Report/4713

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

Feb 15, 2022 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Credits may be used to offset either personal income or corporation taxes and can be carried forward for up to six years. Over 1,200 credit agreements have been approved by GO-Biz since the program ’s inception.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - To support this sustained effort, we recommend that the Legislature set up opportunities to revisit program resources in the 2027 and/or 2028 budget processes. The administration has been spending General Fund on cannabis tax enforcement, which should be funded exclusively by the Cannabis Tax Fund.
https://lao.ca.gov/Publications/Report/5132

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer. If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The 2025-26 budget package includes up to $20  million for DOF to enter into one or more new contracts to implement operational improvements that allow the state to reduce state operations expenditures.
https://lao.ca.gov/Publications/Report/5081

Fixing Unemployment Insurance

Dec 2, 2024 - California’s Unemployment Insurance (UI) Take‑Up Rate in Context State ’s Take ‑Up Rate Above Average When Compared to U.S. On average across all states, about 30  percent of unemployed workers receive UI benefits.
https://lao.ca.gov/Publications/Report/4943