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

Feb 15, 2022 - The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals $10 $1,380 CalSTA = California State Transportation Agency; CWDB = California Workforce Development Board; DMV = Department of Motor Vehicles; and GO ‑Biz = Governor ’s Office of Business and Economic Development.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - State statutes establish goals for reducing statewide GHG emission and direct the California Air Resources Board (CARB) to take regulatory actions to meet these goals. In December 2018, CARB adopted the ICT regulation.
https://lao.ca.gov/Publications/Report/4890

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Complementing this, another study compared similarly scored applicants where one received a credit and the other did not and found that recipient firms subsequently increased employment and payroll in California relati ve to otherwise similar firms that narrowly missed receiving an award. 2018 Changes to Program Could Impact Employment Effects.
https://lao.ca.gov/Publications/Report/5162

Updating the California Necessities Index

Aug 14, 2025 - To score well on this assessment, the average of the differences across years should be small. It  is also important that these differences be symmetric: a new measure should minimize the extent to which changes are consistently higher or lower than the current CNI.
https://lao.ca.gov/Publications/Report/5065

Community Land Trust Property Tax Exemption

Dec 20, 2024 - The Board of Equalization has requested information from counties about community land trust properties each year since 2020. Results from this survey are summarized in Figure  1. These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all.
https://lao.ca.gov/Publications/Report/4946

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - BSCC = Board of State and Community Corrections; CDE = California Department of Education; JC = Judicial Council; DOJ = Department of Justice; and OES  =  Governor ’s Office of Emergency Services. Chapter  231 Requires Start-Up Loan for CDTFA.
https://lao.ca.gov/Publications/Report/4970

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Changed evaluation process to award slightly higher scores to applicants who do not qualify for partial exemption. Created a new requirement for participants to make at least 15  percent of the projected purchases within 18 months of receiving the award.
https://lao.ca.gov/Publications/Report/4327

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Then, With Oversight, Give Appeals Board Authority to Set Policy and Practices. State law requires EDD to apply UI policy in accordance with precedent decisions made by the full appeals board of the CUIAB.
https://lao.ca.gov/Publications/Report/4615

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This accounts for 926.7 positions spread across the following departments: Office of Inspector General, Department of Fish and Wildlife, Department of Parks and Recreation, Department of Pesticide Regulation, State Water Resources Control Board, Department of Toxic Substances Control, Department of Industrial Relations, Department of Food and Agriculture, and Department of Veteran Affairs.
https://lao.ca.gov/Publications/Report/5081

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