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

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

Feb 28, 2025 - Recent disruptions, including COVID ‑19, the 2023 Screen Actors Guild ‑American Federation of Television and Radio Artists (SAG ‑AFTRA) and Writer ’s Guild of America strikes, and the 2025 Los Angeles Wildfires, have further depressed production activity.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What steps has the administration taken to improve recruitment and retention of tobacco enforcement personnel? What additional steps could be taken? What will happen if CDTFA cannot expand its tobacco enforcement workforce despite its growing responsibilities?
https://lao.ca.gov/Publications/Report/4966

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - One reason for this is that the CFC data has a 7  percent nonresponse rate and the propensity for nonresponse is not random across projects, which suggests that the true gender and ethnicity representation is different than what is reported by those who do respond.
https://lao.ca.gov/Publications/Report/5036

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

Mar 18, 2025 - Since these agreements were finalized in 2022 and 2023, and grant milestones are spread out among the five subsequent years, it is still unknown at this point what fraction will ultimately be claimed.
https://lao.ca.gov/Publications/Report/5018

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Most Workers Are Eligible to Receive UI Benefits … Most California workers are covered by UI and therefore eligible for benefits when they become unemployed. Under state law, all traditional employees are covered by UI.
https://lao.ca.gov/Publications/Report/4615

Fixing Unemployment Insurance

Dec 2, 2024 - From 2011 through 2018, California businesses paid the federal surcharge to repay the loan principal while the General Fund made a total of $1.4  billion in interest payments. After Great Recession, Tax Rates Declined, Worsening an Already Poor Position.
https://lao.ca.gov/Publications/Report/4943

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - What are the alternative uses of this revenue? What are the administrative costs? How costly or difficult is it for businesses to participate? Federally Funded Proposal Explore Alternative Approaches to Elective S Corporation Tax.
https://lao.ca.gov/Publications/Report/4327

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - What We Know About Earnings Nonresponse 30 Years After Lillard, Smith, and Welch. ” Journal of Political Economy 127(51). Dutz, Denis, Ingrid Huitfeldt, Santiago Lacouture, Magne Mogstad, Alexander Torgovitsky, and Winnie van Dijk (2022).
https://lao.ca.gov/Publications/Report/4878/4

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - Most Credits Issued Under First Film Credit Have Been Claimed. Most credits from the first film tax credit program were used to reduce corporation tax payments. Figure  4 shows film tax credit claims from 2011 to 2021.
https://lao.ca.gov/Publications/Report/4713