California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Furthermore, even some of the counties that have relatively widespread local minimum wages —such as Santa Clara County —contain several cities without such policies. For minimum-wage workers in these cities, housing is even less affordable than the figure would suggest.
https://lao.ca.gov/Publications/Report/4878/3

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - However, there are some cases where metrics may want to be viewed more broadly. A good example of this is the Black population in California. Based on the figures presented above, the Black population is somewhat overrepresented in California ’s motion picture industry (6.6  percent) compared to their share of the total population (5.5  percent).
https://lao.ca.gov/Publications/Report/5036

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

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - The largest boost in revenues will come in communities where home prices have risen the most in past years. Where prices have not risen as sharply, revenue gains will be smaller. Examining Different Types of Communities.
https://lao.ca.gov/Publications/Report/3693

Common Claims About Proposition 13

Sep 19, 2016 - We, however, did not find evidence that these incentives significantly influenced city zoning and permitting decisions in recent years. Cities and Counties Weigh Fiscal Effects of Development. California ’s cities and counties make most decisions about when, where, and to what extent development will occur.
https://lao.ca.gov/Publications/Report/3497

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

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

Fixing Unemployment Insurance

Dec 2, 2024 - As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since. Tax System Had No Room to Work in the Great Recession.
https://lao.ca.gov/Publications/Report/4943

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many Cities Have Higher Minimum Wages. Many California cities —and the unincorporated areas of Los Angeles County and San Mateo County —set minimum wages that exceed the $16-per-hour statewide minimum.
https://lao.ca.gov/Publications/Report/4878

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