The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Program staff must weigh these possibly competing factors, and the high recapture rate cou ld indicate a relative favoring of high-risk, high-rewards projects. In years where the program is fully subscribed, there is an opportunity cost associated with an agreement that is not fulfilled.
https://lao.ca.gov/Publications/Report/5162

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Moves Financial Institutions to Single Sales Factor Apportionment. Multistate and multinational corporations have their California tax liability calculated using a process known as apportionment. Most firms use the Single Sales Factor method, which calculates the percentage of a firm ’s sales that occur in California, and then subjects that percentage of the firm ’s profits to California taxation.
https://lao.ca.gov/Publications/Report/5081/

Updating the California Necessities Index

Aug 14, 2025 - For  example, changes in the price of luxury cars factor in to changes in these general price indices but are not often considered a necessity. As such, Options A, B, and C likely are reasonable candidates, but present different trade ‑offs.
https://lao.ca.gov/Publications/Report/5065

Fixing Unemployment Insurance

Dec 2, 2024 - As a result of these factors, increases in contributions that result from increasing the taxable wage base would lessen the fund ’s annual operating deficits, but would not dependably result in solvency.
https://lao.ca.gov/Publications/Report/4943

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

Feb 28, 2025 - These estimates ignore some of the important offsetting factors discussed above, specifically that some productions receiving the credit would have filmed here anyway and revenues lost to the film tax cred it could have been used to fund other economically beneficial programs.
https://lao.ca.gov/Publications/Report/5000

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

Mar 18, 2025 - Based on these ratings, REDF and CalOSBA selected 61 grantees to receive funds and determined that the 100 rejected ESE applicants were less qualified based on the factors noted above. Little Information Shared on Outcomes From First Grant Round.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - For example, due to the flavor ban or other factors, consumer demand for illicit tobacco products could be growing over time. If so, this could make noncompliance more lucrative for businesses, leading to lower compliance, which in turn could drive up the citation rate and seizure rate per inspection.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Subject to Legislative Appropriation $50.0 CDE Program or activities (such as physical security improvements and school ‑based mental health services) addressing risk factors for gun violence affecting K ‑12 students. 3 15.0 JC Court ‑based firearm relinquishment grant program to facilitate removal of firearms and ammunition from individuals who become prohibited from owning or
https://lao.ca.gov/Publications/Report/4970

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Many Factors Affect ZEB Adoption The ZEB exemption reduces the cost of buying ZEBs, giving transit agencies an incentive to make these purchases earlier than the ICT requires. At the same time, many other factors also influence the pace of ZEB adoption, including: Transit Agencies ’ Policy Goals.
https://lao.ca.gov/Publications/Report/4890

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - That said, other factors can affect these estimates to some degree. For example, when people born in 1981 enter or leave the labor force or migrate into or out of the state, that also affects our estimates.
https://lao.ca.gov/Publications/Report/4878/2