The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Parallel Grant Program Added in Some Years. Because the tax credit is nonrefundable, businesses without a significant California tax liability cannot benefit from the incentive it provides. Two types of businesses fall under this category.
https://lao.ca.gov/Publications/Report/5162

Updating the California Necessities Index

Aug 14, 2025 - Option B: Reassign Expenditure Weights to Most Similar Category Still Published. For this option, the new calculation would use the same set of statistics (excluding the discontinued statistics), but place additional weight on the remaining category that is most like the discontinued category: transportation.
https://lao.ca.gov/Publications/Report/5065

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Largest Categories: E-Commerce and Fuel Suppliers. Figure  1 displays the amounts of rebates paid to various types of recipients. Broadly, the biggest category consists of e-commerce distribution centers.
https://lao.ca.gov/Publications/Report/5074

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

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

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

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - DOF identified 116.5 positions that fall into this category. The 2025-26 budget gives JLBC until January 1, 2026 to review and express nonconcurrence of this subset of positions identified for elimination.
https://lao.ca.gov/Publications/Report/5081

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Second, since the creation of the film tax credit in 2009, there has been a moderate decrease in the share of the industry workforce that is male or white, with corresponding increases for the female, Hispanic/Latino, Black, and Multiple/Other categories.
https://lao.ca.gov/Publications/Report/5036

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

Nov 16, 2022 - Categories of Costs Salaries and Benefits. Across the state budget, the largest category of state operations costs is for salaries and benefits for state employees. Increases in state employee pay typically are established in labor agreements, which are negotiated by the administration and ratified by the Legislature.
https://lao.ca.gov/Publications/Report/4647

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - As a starting point, we advise the Legislature to group tax incentives into three categories depending on the level of government that would forgo revenue under the proposal. This approach can help policymakers compare each proposal to alternatives that would use the same fiscal resources.
https://lao.ca.gov/Publications/Report/4327

Fixing Unemployment Insurance

Dec 2, 2024 - As Figure  10 shows with some illustrative numbers, this employment tax raises the cost of adding a new employee to a business and that cost is proportionately higher for a low wage worker than a high wage worker.
https://lao.ca.gov/Publications/Report/4943