Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - All Bradley-Burns revenue from this transaction would go to the city where the sales office is located. The physical transfer of fuel, however, could occur in other places throughout the state. Some Local Governments Offer Sales Tax Rebates.
https://lao.ca.gov/Publications/Report/5074

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - In years where the program is fully subscribed, there is an opportunity cost associated with an agreement that is not fulfilled. Namely, those tax credits could have been awarded to another applicant who would have been more likely to achieve their milestones.
https://lao.ca.gov/Publications/Report/5162

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Our office has reviewed several EDD claim denials in cases where the worker was clearly eligible for UI. In one case, EDD denied a claim based on the rationale that statewide employment in the unemployed worker ’s occupation was forecast to decline by 0.9  percent.
https://lao.ca.gov/Publications/Report/4615

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

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

Updating the California Necessities Index

Aug 14, 2025 - This means that any differences would likely partially even out within three years, leaving benefit levels at a similar level to where they would be if the current CNI had been  used. Fidelity to Original Concept Each Option Presents Trade ‑Offs.
https://lao.ca.gov/Publications/Report/5065

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

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

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081/