California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - What We Know About Earnings Nonresponse 30 Years After Lillard, Smith, and Welch. ” Journal of Political Economy 127(51). Dutz, Denis, Ingrid Huitfeldt, Santiago Lacouture, Magne Mogstad, Alexander Torgovitsky, and Winnie van Dijk (2022).
https://lao.ca.gov/Publications/Report/4878/4

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package removes both (1)  savings and loans, and (2)  banking or financial business from the list of QBA from tax year 2025 onwards. The administration estimates this change will increase revenues by $330  million in fiscal year 2025-26, decreasing slightly to $270  million by 2028-29.
https://lao.ca.gov/Publications/Report/5081

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - Additionally, the California Film Commission, Travel and Tourism Commission, and the Infrastructure and Economic Development Bank have been assigned for oversight purposes to GO‑Biz. Governor ’s Proposals and LAO Comments Local Government Budget Sustainability Fund Community Economic Resilience Fund (CERF) Established Last Year.
https://lao.ca.gov/Publications/Report/4529

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - The ISRF, administered by the California Infrastructure and Economic Development Bank ( IBank ), provides low-cost loans to public agencies to support infrastructure projects. ISRF loans typically offer lower interest rates and longer repayment periods than public agencies could receive from other financing sources.
https://lao.ca.gov/Publications/Report/4846

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - In other words, opportunity costs are the answer to the question: What other state programs would have been funded if the stimulus program had not been created and what would have been the benefits of those other programs?
https://lao.ca.gov/Publications/Report/4331

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The definition of DEIA adopted by the CFC and in the California Code of Regulations includes a commitment to provide equitable access to opportunities on the basis of a wide range of protected classes.
https://lao.ca.gov/Publications/Report/5036

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

Nov 16, 2022 - Government Code allows the State Public Works Board to augment the costs of major capital outlay projects by up to 20 percent with legislative notification. Larger augmentations require legislative approval.
https://lao.ca.gov/Publications/Report/4647

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What steps has the administration taken to improve recruitment and retention of tobacco enforcement personnel? What additional steps could be taken? What will happen if CDTFA cannot expand its tobacco enforcement workforce despite its growing responsibilities?
https://lao.ca.gov/Publications/Report/4966

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Administration ’s Own Strike Team Identifies Imbalance at EDD On July 29, 2020, the Governor announced the formation of a “strike team”—jointly chaired by Yolanda Richardson, Secretary of the California Government Operations Agency, and Jennifer Pahlka, founder of Code for America—to learn more about struggles at EDD and to make immediate improvements.
https://lao.ca.gov/Publications/Report/4615

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - What are the alternative uses of this revenue? What are the administrative costs? How costly or difficult is it for businesses to participate? Federally Funded Proposal Explore Alternative Approaches to Elective S Corporation Tax.
https://lao.ca.gov/Publications/Report/4327