Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Governments Compete for Bradley-Burns Revenue. Local governments have a fiscal incentive to shift Bradley-Burns revenue into their jurisdictions. They can do this in two ways. The first way is encouraging retailers to locate within their borders.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Direct Grants to Local Jurisdictions. The budget includes $54  million one-time General Fund for direct grants to local jurisdictions and organizations. This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - In particular, the share of awards going to advanced manufacturing firms has greatly increased while the share going to professional services (for example, accounting, legal, and local business services) has significantly decreased.
https://lao.ca.gov/Publications/Report/5162

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5074

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

Feb 28, 2025 - Finally, California and New York ’s programs tend to stand out as having the most additional requirements such as diversity and workforce development plans, although the tax credit programs outside the U.S. that we analyzed do have cultural tests relating primarily to hiring a certain number of local crewmembers and/or executives.
https://lao.ca.gov/Publications/Report/5000

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - The data do not tell us who received each donation. Some patients likely received more than one donation in 2024, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2024, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/5059

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Some Areas With Very High Housing Costs Do Not Have Local Minimum Wages. As noted above, the estimates in Figure  2 reflect not just the statewide minimum wage, but also higher minimum wages enacted by local governments.
https://lao.ca.gov/Publications/Report/4878/3

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

Feb 19, 2026 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues available to fully cover the associated costs.
https://lao.ca.gov/Publications/Report/5130

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - This channel would still result in Hollywood becoming more diverse and representative but would do so by concentrating more diverse productions in California rather than increasing diversity in the industry as a whole.
https://lao.ca.gov/Publications/Report/5036

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - “Can tax incentives create a local film industry? Evidence from Louisiana and New Mexico. ” Journal of Urban Affairs 43.5 (2021): 658 ‑684. Heinrich, Carolyn J., et al. “Do public employment and training programs work?
https://lao.ca.gov/Publications/Report/4713