Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. 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.
https://lao.ca.gov/Publications/Report/4943

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The percentages presented in Figure  1 alone do not give a sense of how diverse the labor forces of version 3.0 productions are relative to both (1)  the overall motion picture workforce in California and (2)  California ’s population as a whole.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - If not, the two main alternatives are (1)  a statutory increase in licensing fees, or (2)  cuts to other aspects of the licensing program. Proposal Heightens Concerns About Hiring and Retaining Inspectors.
https://lao.ca.gov/Publications/Report/4966

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

Feb 28, 2025 - As seen in Figure  2, inflation ‑adjusted wages in the industry have not changed much in recent years, nor has California ’s wage premium relative to the rest of the country (around 20  percent). State ’s National Market Share Has Declined.
https://lao.ca.gov/Publications/Report/5000

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

Mar 18, 2025 - In addition, each applicant must propose to do one of the following: (1)  create 500 new full-time jobs, (2)  make an investment of at least $10  million, or (3)  create jobs or make an investment in a high-poverty or high-unemployment area.
https://lao.ca.gov/Publications/Report/5018

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Estimating Characteristics of Low-Wage Workers In this section, we describe the method we use to construct the estimates displayed in Figures 2 through 5 in the post Who Are California’s Low-Wage Workers?
https://lao.ca.gov/Publications/Report/4878/4

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - As shown in Figure  2, the share of low-wage workers who are immigrants varies substantially by race/ethnicity. Half of Latino low-wage workers are immigrants. Most white and Black low-wage workers were born in the U.S.
https://lao.ca.gov/Publications/Report/4878/1

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - For example, it could make sense to limit these commitments to proven ways of (1)  addressing critical health and safety issues or (2)  preventing serious deterioration of core state responsibilities.
https://lao.ca.gov/Publications/Report/4890

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

Feb 28, 2023 - Specifically, a taxpayer may receive a refund equal to the lesser of: (1)  18  percent of the credit or (2)  90  percent of the portion of the credit exceeding their tax liability. A taxpayer electing to receive such a refund would forfeit a portion of their credit equal to the lesser of: (1)  2  percent of the credit or (2)  10  percent of the portion of the credit exceeding their tax liability.
https://lao.ca.gov/Publications/Report/4713

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Census Bureau ’s official poverty measure, and (2)  county-level housing cost estimates from the U.S. Department of Housing and Urban Development (HUD). In Most Cases, Minimum Wage at Least Double the Poverty Level.
https://lao.ca.gov/Publications/Report/4878/3