Fixing Unemployment Insurance

Dec 2, 2024 - To ensure revenues match benefits over time, states enacted UI financing systems. These systems are comprised of three elements: (1) a tax rate “schedule” that adjusts up or down to match revenues and benefit costs, (2) a taxable wage base level to which the tax rate applies, and (3) an experience rating factor to ensure employers pay their fair share of UI costs.
https://lao.ca.gov/Publications/Report/4943

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Under the Governor ’s budget proposal for the Cannabis Tax Program, this appropriation would increase to match current program spending. Administration Has Been Spending General Fund on Cannabis Tax Enforcement.
https://lao.ca.gov/Publications/Report/5132

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Tax rates also go down if few workers become unemployed and get UI payments. (Under this practice, known as “experience rating, ” a business ’ annual tax rate can range from 1.5  percent to 6.2  percent depending on how many prior workers get UI benefits.)
https://lao.ca.gov/Publications/Report/4615

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - These concerns have grown as response rates for many surveys have declined substantially over the last decade. For example, the monthly CPS unit nonresponse rate grew from 10  percent in 2013 to 30  percent in 2023.
https://lao.ca.gov/Publications/Report/4878/4

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Agreements that are less than five years old have not reached the end of their initial agreement period and thus have lower recapture rates (shown in the shaded grey area). High Recapture Rate Can be Seen as a Feature … On one hand, high recapture rates can be seen as not a significant issue, and even a sign that the program is working as
https://lao.ca.gov/Publications/Report/5162

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent. One percentage point of this rate, known as the Bradley-Burns tax, goes to local governments —primarily cities —for general purposes.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget provides the Department of Finance with authority to augment CMD ’s budget by up to $4.8  million if CMD receives federal matching funds for the purpose of replacing three deteriorating heating, ventilation, and air conditioning systems at the Azusa, Sacramento-Okinawa, and Fresno-Hammer Field armories.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - As noted above, one explanation for the growing citation rate and seizure rate is that CDTFA is targeting its inspections more efficiently. Another possibility, however, is that the underlying rate of compliance has declined.
https://lao.ca.gov/Publications/Report/4966

Updating the California Necessities Index

Aug 14, 2025 - Alternatively, the legislature could decide to retire the concept of the CNI, instead setting benefit rates based on other broader inflation measures calculated for Californians. We consider the most common price indices specific to California: the California Consumer Price Index for Urban Consumers (CA CPI ‑U) and the California Consumer Price Index for Wage and Clerical Workers (CA CPI ‑W).
https://lao.ca.gov/Publications/Report/5065

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065