The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Together, these features help mitigate the so-called “windfall effect, ” in which businesses receive incentives for activity that would have occurred absent the subsidy. Finally, agreements include recapture provisions that allow GO-Biz to reduce or reclaim credits if recipients fail to meet hiring or investment commitments.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - The administration could have avoided imposing these costs on the General Fund by adjusting CDTFA ’s appropriation from the Cannabis Tax Fund, but it has not yet done so. Using Resources Efficiently.
https://lao.ca.gov/Publications/Report/5132

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - Some patients likely received more than one donation in 2024, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2024, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/5059

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Why has the number of tobacco inspections declined so much? We have seen workload trends presented in terms of total inspections, seizures, citations, and appeals. The administration has noted that these measures can be difficult to interpret.
https://lao.ca.gov/Publications/Report/4966

Fixing Unemployment Insurance

Dec 2, 2024 - While the state could pursue a more cautious approach, one in which the Unemployment Insurance (UI) program avoids federal loans entirely, doing so would require the state to institute even higher employer payroll taxes.
https://lao.ca.gov/Publications/Report/4943

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 13, 2024 - Some patients likely received more than one donation in 2023, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2023, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/4912

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

Feb 28, 2025 - California is also the only program in our comparison that does not allow any so called “above ‑the ‑line spending, ” such as wages for directors, writers, and actors, to count toward expenditures for credit purposes.
https://lao.ca.gov/Publications/Report/5000

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Between the ages of 32 and 40, the estimated rate of low-wage work declines so slowly that it is nearly flat. Of course, some workers at these ages presumably move from low-wage jobs to mid-to-high-wage jobs, but such movement does not appear to be much larger than movemen t in the opposite direction.
https://lao.ca.gov/Publications/Report/4878/2

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 14, 2023 - Some patients likely received more than one donation in 2022, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2022, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/4777

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

Mar 18, 2025 - As a point of comparison, more than 50  percent of tax credits awarded are either never claimed or later recaptured, so we expect a nontrivial fraction of grant awards will not be claimed. Governor ’s Proposal $60  Million for California Competes Grants.
https://lao.ca.gov/Publications/Report/5018