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

Mar 18, 2025 - Analysis Target Populations Have Real but Varying Needs. While characteristics of CA RISE participants are not available, data from LA:RISE show that likely participants have difficulty maintaining stable employment.
https://lao.ca.gov/Publications/Report/5018

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

Nov 16, 2022 - Throughout this section, we sometimes discuss spending in terms of its real value. The nearby box describes this term. Real Value The real value of a dollar refers to the amount of goods and services that dollar can buy.
https://lao.ca.gov/Publications/Report/4647

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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - The second is encouraging retailers to shift the legally-defined place of sale without changing the location of any real economic activity. E-commerce can enable this type of revenue shifting. As another example, consider a fuel supplier that makes advance sales of large amounts of fuel from a sales office.
https://lao.ca.gov/Publications/Report/5074

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