Fixing Unemployment Insurance

Dec 2, 2024 - While it is reasonable to expect that some workers would make too much money for UI to replace half of their earnings, California ’s benefit levels only meet the federal wage replacement standard for half of the state ’s workers.
https://lao.ca.gov/Publications/Report/4943

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

Feb 23, 2026 - Money returned to the General Fund can be spent on a much wider array of programs than those supported by the Cannabis Tax Fund. Consequently, shifting enforcement costs from the Cannabis Tax Fund to the General Fund is inefficient.
https://lao.ca.gov/Publications/Report/5132

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

Mar 18, 2025 - Overall, most programs increase employment and earnings among participants while receiving a subsidy. However, the ultimate goal is to improve long-term employment prospects of these workers. Research suggests that it is less common that programs lead to h igher employment or earnings after the subsidy ends.
https://lao.ca.gov/Publications/Report/5018

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - For respondents who report usual weekly earnings and hours but not hourly wages, we calculate the hourly wage by dividing usual weekly earnings by weekly hours. We default to using usual weekly hours, but we use last week ’s hours if usual hours are not available.
https://lao.ca.gov/Publications/Report/4878/4

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - This piece will briefly describe the changes to three credits that apply to many lower-income and middle-income filers: the Earned Income Tax Credit (EITC), the Child Tax Credit (CTC), and the Child and Dependent Care Expenses Credit ( “child care credit ”).
https://lao.ca.gov/Publications/Report/4410

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - These payments are made in April, June, and September of the year the income is earned, as well as January of the following year. State Changed Payment Schedule During Great Recession to Address Budget Problem.
https://lao.ca.gov/Publications/Report/4722

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Of this amount, after accounting for the five ‑year structure of the tax credit agreements and the credit recaptures, we estimate that business have earned roughly $ 500  m illion in California Competes tax credits.
https://lao.ca.gov/Publications/Report/4327

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Firms earning over 50  percent of their total income from a list of “qualified business activities ” (QBA) are subject to a different apportionment method that includes the location of their sales, payroll, and property.
https://lao.ca.gov/Publications/Report/5081/

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Differences in Weekly Hours Amplify Earnings Inequality. Figure  5 shows that mid-to-high-wage workers are much more likely to work full-time than low-wage workers. As a result, the gap between these groups ’ weekly earnings is wider than the gap between their hourly wages.
https://lao.ca.gov/Publications/Report/4878/1

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

Feb 28, 2025 - Motion Picture Industry Workers Earn Above Average Wages. In 2023, workers in California ’s motion picture industry earned a weekly wage of over $2,700 on average, 60  percent higher than the average weekly wage in California across all industries ($1,730).
https://lao.ca.gov/Publications/Report/5000