Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Within 60 days of concluding production activity, the applicant must submit a Final Assessment summarizing how the applicant has met or made a “good ‑faith attempt ” to meet the goals detailed in the workplan.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This makes each inspection more productive but also more resource-intensive due to the staff time associated with enforcement actions. Many Possible Explanations for Trends in Citations and Seizures.
https://lao.ca.gov/Publications/Report/4966

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Both of these numbers provide a rough summary of how strongly the minimum wage compresses the wage distribution. In turn, this can help us gauge the potential labor market effects of further minimum wage hikes.
https://lao.ca.gov/Publications/Report/4878/3

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - In addition, each applicant must propose to do one of the following: (1)  create 500 new full-time jobs, (2)  make an investment of at least $10  million, or (3)  create jobs or make an investment in a high-poverty or high-unemployment area.
https://lao.ca.gov/Publications/Report/5018

Common Claims About Proposition 13

Sep 19, 2016 - How Did Proposition 13 Change Local Governments Mix of Tax Revenues? While property taxes remain the single largest source of local tax revenue for cities and counties, these local governments increasingly rely on other local taxes to make up for the revenue loses that resulted from Proposition  13.
https://lao.ca.gov/Publications/Report/3497

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - When a proposed project is inconsistent with planning and zoning rules, a developer must ask the city or county to modify these rules. The housing element process is meant to forestall the need for these types of changes, as communities are supposed to make proactive zoning changes to accommodate home building on designated sites.
https://lao.ca.gov/Publications/Report/3605

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Local governments, such as cities, counties, and local transit authorities, generally own and operate these agencies. In 2019, passenger fares and fees provided 17  percent of funding for these agencies.
https://lao.ca.gov/Publications/Report/4890

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - As sales have begun in California ’s legal cannabis market, cities have levied business taxes on cannabis businesses at much higher rates than other businesses. As a result, this interaction has become much more important, and we recommend that the Legislature make statutory changes to address it.
https://lao.ca.gov/Publications/Report/4124

Fixing Unemployment Insurance

Dec 2, 2024 - Making changes now will allow the Legislature to make strategic choices about how to repay the federal loan, while also replacing the UI financing system with one that is simpler, balanced, and flexible.
https://lao.ca.gov/Publications/Report/4943

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

Feb 28, 2025 - Production companies allocated a tax credit may make a one ‑time election to make the credit refundable. This option allows taxpayers who do not have a significant California tax liability to more effectively utilize the credit.
https://lao.ca.gov/Publications/Report/5000