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: CDTFA’s Tobacco Programs

Feb 14, 2025 - Due to some novel features of the penalties, the administration views the revenues as highly uncertain and has not presented a revenue estimate. Proposal Sets Up Decision Next Year. The Cigarette and Tobacco Products Compliance Fund had a $2  million surplus in 2023-24 and entered 2024-25 with a $12  million balance.
https://lao.ca.gov/Publications/Report/4966

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

Mar 18, 2025 - However, we recommend viewing grants as a supplement to the California Competes tax credit rather than a core part of the program. Given the state ’s current and projected future budget condition, we recommend the Legislature consider the priority of enhancing a seemingly well-functioning program relative to other budget items.
https://lao.ca.gov/Publications/Report/5018

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

Feb 28, 2025 - Therefore, we recommend the Legislature consider adopting the Governor ’s proposal only if the Legislature views maintaining California ’s market share of the film industry as a high priority and an end in itself.
https://lao.ca.gov/Publications/Report/5000

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - (We provide additional information about gasoline taxes at https://lao.ca.gov/Transportation/FAQs .) State Adjusts Fuel Excise Taxes Annually. Under current law, the state adjusts its fuel excise tax rates on July 1 every year.
https://lao.ca.gov/Publications/Report/4528

Fixing Unemployment Insurance

Dec 2, 2024 - That is, we view raising the taxable wage base as a necessary but not sufficient condition to fixing the state ’s broken UI  system. Why Isn’t Raising the Taxable Wage Base Enough to Fix the Financing Problem?
https://lao.ca.gov/Publications/Report/4943

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In discussions about minimum wages, policymakers often express differing views about mobility out of low-wage work. Some view low-wage jobs largely as entry-level stepping stones to higher-wage jobs.
https://lao.ca.gov/Publications/Report/4878/2

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many policymakers view minimum wages as a way to raise incomes and to reduce the number of people experiencing poverty. To assess the minimum wage through this lens, we compare it to the official federal poverty level and to county-level housing costs.
https://lao.ca.gov/Publications/Report/4878/3

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

Feb 20, 2024 - In light of the state ’s fiscal situation, we do not view this consequence as significant enough to warrant a General Fund allocation in 2024-25. LAO Recommendation In Light of Fiscal Situation, Reject GO-Biz Funding Proposals.
https://lao.ca.gov/Publications/Report/4846

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals [Publication Details]

Feb 22, 2017 - We then discuss whether the Governor’s proposals for Medi‑Cal could be viewed as supplanting General Fund resources and identify the relevant case law. We conclude by describing some trade‑offs for the Legislature to consider in allocating the Proposition 56 revenues.
https://lao.ca.gov/Publications/Detail/3573