Nonprofit safety net health clinic expenses. [Ballot]

Sep 22, 2025 - While recent tax filing data indicates that most FQHCs spend less than 90  percent of their annual revenue on mission-related expenses, the ultimate number of clinics that might violate the initiative ’s requirements would depend on the Attorney General ’s definition of mission-related expenses.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-008

Limiting pay for administrators at hospitals and physician groups. [Ballot]

Sep 22, 2025 - For example, it could reduce state tax revenue, much of which comes from income ta xes. This effect could be offset, however, if affected entities increase the pay of other staff, hire more workers, or increase charity care services.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-009

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - Unit 8 rank-and-file, managerial, and supervisorial employees account for less than 4  percent of the total FTE in the state workforce and about 4  percent of the state ’s General Fund payroll expenditures.
https://lao.ca.gov/Publications/Report/5066

Local taxes. [Ballot]

Aug 14, 2025 - Vote Thresholds for Local Taxes. State law permits local governments to impose various other types of taxes with local voter approval. These include property-related taxes (such as taxes on parcels of property) and nonproperty-related taxes (such as a tax on hotel stays).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-006

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - Annual Report on Tax Exemptions for Medicinal Cannabis June 24, 2025 Annual Report on Tax Exemptions for Medicinal Cannabis Statutory Data Reporting Requirement. Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis.
https://lao.ca.gov/Publications/Report/5059

Trends in CalWORKs: Participant Characteristics

Jun 16, 2025 - In response to the economic consequences of the COVID ‑19 pandemic, many state and federal benefits for lower ‑income or unemployed individuals (such as unemployment insurance and tax credits) were temporarily expanded.
https://lao.ca.gov/Publications/Report/5057

An Update on the Public Health Laboratory System After the Pandemic

Jun 12, 2025 - There is currently around $70  million in supplemental ELC funding that remains available for expenditure by local public health laboratories in California through 2026-27. (At the time of this post, the CDC has issued an order to rescind at least a portion of these funds prior to their original end date.)
https://lao.ca.gov/Publications/Report/5056

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - There are limited exemptions to this requirement, including independent productions with a total expenditure of less than $10  million. Version 4.0 also increases the required contribution to the Career Pathways Program from 0.25  percent to 0.5  percent for non ‑independent productions only.
https://lao.ca.gov/Publications/Report/5036

Overview of Diversity Efforts in the Film Tax Credit Program [Publication Details]

May 1, 2025 - Overview of Diversity Efforts in the Film Tax Credit Program [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5036

The 2025-26 Budget: Scholarshare Investment Board

Apr 30, 2025 - Section 529 of the Internal Revenue Code allows states to administer college savings accounts that provide certain tax advantages. SIB launched California ’s 529 program, known as Scholarshare 529, in 1999.
https://lao.ca.gov/Publications/Report/5035