Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - The Franchise Tax Board estimates that returning estimated payments to four equal payments would result in one-time administrative costs of $151,000 in 2023 ‑24. 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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Bradley-Burns revenue generally goes to the location a retailer designates as the “place of sale, ” which can differ from where the product is actually delivered to the customer, such as often occurs with online purchases.
https://lao.ca.gov/Publications/Report/5074

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - In response, the department improved its online application to reduce confusion. Birthdate misreporting and the corresponding delays dropped. Reword Employer Notice to Clarify That No Action Is Required.
https://lao.ca.gov/Publications/Report/4615

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

Feb 19, 2026 - 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/5130

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - The Department of Social Services recently released guidance that benefits granted under the expanded CTC will not count as income when determining either eligibility or benefit amounts for CalFresh, California Work Opportunity and Responsibility to Kids, or Supplemental Security Income/State Supplemental Payments, among other safety net programs.
https://lao.ca.gov/Publications/Report/4410

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - 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/5162

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - Similarly, providing income ‑based relief by augmenting established state assistance programs —such as California Work Opportunity and Responsibility to Kids (CalWORKs) —would be relatively straightforward.
https://lao.ca.gov/Publications/Report/4597

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

Feb 23, 2026 - 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/5132

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - 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/4647

Fixing Unemployment Insurance

Dec 2, 2024 - The state distributed a total of $24  billion in state UI payments in 2020 —more than double the former peak from the Great Recession. (This amount does not include payments from the temporary federal UI programs that were the subject of widespread fraud.)
https://lao.ca.gov/Publications/Report/4943