Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Figure 1 Overview of Changes to Estimated Tax Payment Schedule Payment Payment Due on the 15th Day of: Percent of Total Estimated Tax Due: Personal Income 20 30 Actual Estimated Tax Payments Differ From Schedule.
https://lao.ca.gov/Publications/Report/4722

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Next, we examine some economic and demographic features of two groups of jurisdictions: (1)  those whose 2023-24 rebate payments totaled $1 to $20 per resident, and (2)  those whose rebate payments totaled more than $20 per resident.
https://lao.ca.gov/Publications/Report/5074

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

Feb 19, 2026 - Chapter  712 required Los Angeles County to defer (pause) property owners ’ property tax payments (without penalty or interest) while their claim was being processed. Chapter  712 required property owners to request a deferment from the county within one year of receiving their first tax bill for the property, but before January 1, 2024.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Accordingly, Chapter  110 (SB  156, Committee on Budget and Fiscal Review) appropriated an additional $372  million General Fund to CalPERS as a supplemental pension payment to satisfy the Proposition  2 requirement.
https://lao.ca.gov/Publications/Report/5081/

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Once UI payments begin, unemployed workers must “certify ” with EDD every two weeks that they are still able and available to work. UI Payments Intended to Replace Half of Prior Wages. The state sets weekly UI payments based on prior earnings.
https://lao.ca.gov/Publications/Report/4615

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

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

Fixing Unemployment Insurance

Dec 2, 2024 - The state distributed a total of $24  billion in state UI payments in 2020 —more than double the former peak from the Great Recession. (This amount does not include payments from the temporary federal UI programs that were the subject of widespread fraud.)
https://lao.ca.gov/Publications/Report/4943

Updating the California Necessities Index

Aug 14, 2025 - Therefore, using the CA CPI ‑U or CA CPI ‑W to adjust payments would likely result in significantly different benefit increases in some years relative to the CNI. Small Tweaks to CNI Lead to Only Small Differences.
https://lao.ca.gov/Publications/Report/5065

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - In comparison, providing tax refunds to vehicle owners would require several additional steps that could delay payments and increase administrative costs. Such steps would include collecting the necessary data from the Department of Motor Vehicles and selecting an entity to distribute payments.
https://lao.ca.gov/Publications/Report/4597

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

Nov 16, 2022 - Overall, a large share of state spending is adju sted to some degree formulaically or administratively (notably in K ‑12 education and many health payments), however, a large number of programs are not.
https://lao.ca.gov/Publications/Report/4647