Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - Specifically, when a local emergency is declared by a city, county, or city/county governing body, CESA requires the emergency to be reviewed every 60 days by the governing body until the local emergency is terminated.
https://lao.ca.gov/Publications/Report/5029

The 2025-26 Budget: Department of Justice

Feb 19, 2025 - BFS also assists the 12 counties and 8 cities that operate their own laboratories where BFS offers services their laboratories lack. (Local agencies also contract with private or other governmental laboratories for services.)
https://lao.ca.gov/Publications/Report/4972

Rethinking California's Reserve Policy

Apr 10, 2025 - Proposition  4 sets up a system in which all tax revenues —with only limited exceptions —are counted at some level of government (for example, the state, or a city, county, or school district). Funds transferred between these entities of government are counted at some part of the structure.
https://lao.ca.gov/Publications/Report/5028

The 2025-26 Budget: Single Sales Factor for Financial Institutions [EconTax Blog]

Feb 13, 2025 - Businesses often make sales in states where they are not subject to corporation taxes, either because the state does not levy a corporation tax at all or because the business does not have sufficient connection to the state to be taxed.
https://lao.ca.gov/LAOEconTax/article/Detail/821

The 2025-26 Budget: Single Sales Factor for Financial Institutions [EconTax Blog]

Feb 13, 2025 - Businesses often make sales in states where they are not subject to corporation taxes, either because the state does not levy a corporation tax at all or because the business does not have sufficient connection to the state to be taxed.
https://lao.ca.gov/LAOEconTax/Article/Detail/821

The 2025-26 Budget: California State Library

Mar 7, 2025 - Because the funds were restricted to that one project, the City of San Diego cannot award the funding to a different project. The Department of Finance has not yet indicated whether or when it would act to recapture the associated $2  million.
https://lao.ca.gov/Publications/Report/5013

The 2025-26 Budget: Child Care and State Preschool

Mar 28, 2025 - For example, in 30 of the 42 counties where direct contractors are currently funded on the SRR and receive an annual COLA, the SRR is higher than the 90th percentile of the regional market rate for four ‑year olds in full ‑time  care.
https://lao.ca.gov/Publications/Report/5024

Frequently Asked Questions About Wildfires in California

Jan 28, 2025 - Response to Wildfires Can Vary Depending on Where They Start. In the case of wildfires, the disaster response approach can vary based on where the fire starts and which entity has wildfire response jurisdiction.
https://lao.ca.gov/Publications/Report/4952

The 2025-26 Budget: Partial Income Tax Exclusion for Military Retirement Income [EconTax Blog]

Feb 13, 2025 - Taxpayers make decisions about where to live and work based on a complex balance of factors that includes job prospects, community preferences, cost of living, climate, quality of government services, and local tax levels.
https://lao.ca.gov/LAOEconTax/article/Detail/820

The 2025-26 Budget: Partial Income Tax Exclusion for Military Retirement Income [EconTax Blog]

Feb 13, 2025 - Taxpayers make decisions about where to live and work based on a complex balance of factors that includes job prospects, community preferences, cost of living, climate, quality of government services, and local tax levels.
https://lao.ca.gov/LAOEconTax/Article/Detail/820