California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Rate of Low-Wage Work Declines Substantially From Ages 25 to 32. As shown in Figure  3, our estimates suggest that the share of workers in low-wage jobs declines by more than one-third between the ages of 25 and 32.
https://lao.ca.gov/Publications/Report/4878/2

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Under AB  784, the exemption would have ended on January 1, 2024. Chapter  353 of 2022 (AB  2622, Mullin) pushed back the expiration date to January 1, 2026 and required our office to publish our analysis by May 1, 2024.
https://lao.ca.gov/Publications/Report/4890

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Over the last decade, two statutes —Chapter  351 of 2013 (AB  10, Alejo) and Chapter  4 of 2016 (SB  3, Leno) —gradually have increased California ’s statewide minimum wage from $8 per hour to $16 per hour.
https://lao.ca.gov/Publications/Report/4878

Evaluation of a Tax Exemption for Zero-Emission Buses [Publication Details]

Apr 15, 2024 - Published in accordance with Chapter 353 of 2022 (AB 2622, Mullin), which directs our office to review the effectiveness of a partial sales tax exemption for zero-emission buses.
https://lao.ca.gov/Publications/Detail/4890

Evaluation of the Better for Families Tax Refund [Publication Details]

Apr 1, 2024 - Submitted in accordance with Section 7(b)(1) of Chapter 51 of 2022 (AB 192, Committee on Budget) that directs our office to evaluate the extent to which the Better for Families tax refund helped families meet the demands of inflation during the pandemic.
https://lao.ca.gov/Publications/Detail/4891

Biannual Report on Truck Deliveries

Dec 1, 2021 - Chapter  226 of 2019 (AB  321, Patterson) created a sales and use tax exemption for truck sales that meet all of the following criteria: The truck has an unladen weight of at least 6,000 pounds. The seller delivers the truck to the buyer at a location within California.
https://lao.ca.gov/Publications/Report/4479

Biannual Report on Truck Deliveries [Publication Details]

Dec 1, 2021 - Chapter 226 of 2019 (AB 321, Patterson) created a sales and use tax exemption for certain truck deliveries. The law also directs our office to submit a biannual report measuring the number of truck deliveries affected by the new exemption. This post describes our attempts to fulfill this requirement.
https://lao.ca.gov/Publications/Detail/4479

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The administration estimates this change will increase CT revenue in 2019 ‑20 by $32  million. Ends “Technical Termination ” of Partnerships. The budget package repeals a rule that previously terminated partnerships when more than 50  percent of the partnership was sold or exchanged.
https://lao.ca.gov/Publications/Report/4100

An Update on California’s Cash Management Situation

Aug 31, 2020 - In fact, while the state has not used external borrowing for cash management since 2014, in the 32 years between 1983 and 2014 the state issued at least one RAN in every single year excep t two (1995 and 2000).
https://lao.ca.gov/Publications/Report/4266

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Over this same period, employer appeals resulted in overturned decisions less often (32  percent of the time) than worker appeals. California ’s employer appeals result in overturned decisions about as often as other states (35  percent).
https://lao.ca.gov/Publications/Report/4615