The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Office of Emergency Services The budget provides $4.5  billion for the Governor ’s Office of Emergency Services (OES), primarily from federal funds and the General Fund. This amount represents a decrease of $4.2  billion (48  percent) from the revised 2024-25 level.
https://lao.ca.gov/Publications/Report/5081

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Although the two sets of estimates presented above are based on different approaches and different time periods, a coherent story emerges. Low-wage workers tend to be younger than mid-to-high-wage workers.
https://lao.ca.gov/Publications/Report/4878/2

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - However, since the lag between the credit agreement and the outcomes of interest can be up to several years, we do not yet have the economic data to evaluate the most recent rounds of awards. Credit Recapture and Recycling Credits Can Be Reclaimed if Milestones Not Met or Maintained.
https://lao.ca.gov/Publications/Report/5162

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Some Types of Economic Stimulus Would Be Counterproductive Until Public Health Emergency Resolved. Stimulating economic activity that would increase the risk of spreading COVID ‑19 would be counterproductive.
https://lao.ca.gov/Publications/Report/4331

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

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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - They can do this in two ways. The first way is encouraging retailers to locate within their borders. The second is encouraging retailers to shift the legally-defined place of sale without changing the location of any real economic activity.
https://lao.ca.gov/Publications/Report/5074

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

Feb 28, 2025 - Labor and resources used on tax credit productions may have been used on other productions or in other industries and, therefore, do not necessarily represent new economic activity. State Incentives Typically Do Not Pay for Themselves.
https://lao.ca.gov/Publications/Report/5000

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In contrast, ZEBs run on electricity or hydrogen and do not produce tailpipe emissions. The main purposes of policies that pro mote ZEB adoption are to reduce GHGs and other air pollution. Requires Transit Agencies to Buy ZEBs.
https://lao.ca.gov/Publications/Report/4890

Community Land Trust Property Tax Exemption

Dec 20, 2024 - That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption. The data also suggest that these provisions affect an extremely small segment of properties statewide.
https://lao.ca.gov/Publications/Report/4946