The 2020-21 Budget: Staffing to Address New Independent Contractor Test

Feb 11, 2020 - Analysis Predicting AB  5 Workload Difficult at This Early Stage . . . As we noted earlier, at this time we cannot predict how many contractors will be reclassified and hired as employees due to AB  5.
https://lao.ca.gov/Publications/Report/4151

California’s Child Welfare System: Addressing Disproportionalities and Disparities

Apr 24, 2024 - This report examines disproportionalities and disparities across California’s child welfare system in terms of income and race/ethnicity. The report provides background on the child welfare system, describes child welfare system disproportionalities and disparities, and lays out potential drivers of these inequities.
https://lao.ca.gov/Publications/Report/4897

The 2023-24 California Spending Plan: Resources and Environmental Protection

Oct 16, 2023 - This includes $3  million in 2023 ‑24 (of which $500,000 is ongoing) and two positions to support the implementation of Chapter  341 of 2022 (AB  1757, Garcia). It also includes funding to implement various other bills that the Legislature passed in 2022, including Chapter  349 (AB  2278, Kalra), Chapter  338 (AB  1384, Gabriel), and Chapter  479 (AB  2022, Ramos).
https://lao.ca.gov/Publications/Report/4807

The 2023-24 California Spending Plan: Higher Education

Oct 19, 2023 - In a May early action budget decision, the state enacted Chapter  5 of 2023 (AB  111, Committee on Budget) related to how certain forms of financial aid are treated for state personal income tax purposes.
https://lao.ca.gov/Publications/Report/4809

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

Feb 28, 2023 - The credits are available for productions in 2022 through 2032. The CFC identifies and certifies qualified soundstage construction projects. Productions receiving credits under this program are required to set ethnic, racial, and gender diversity goals and to develop a plan to achieve those diversity goals.
https://lao.ca.gov/Publications/Report/4713

Cannabis Tax Revenue Update [EconTax Blog]

Aug 22, 2022 - Although the calculation described above uses numbers that differ somewhat from these quarterly totals, it currently appears unlikely that 2021-22 yielded any of the excess revenues contemplated in AB 195.  
https://lao.ca.gov/LAOEconTax/Article/Detail/751

New Higher Education Reporting Requirements [EdBudget]

Aug 24, 2021 - New Higher Education Reporting Requirements [EdBudget] April 1, 2022 and annually thereafter Scholarshare Investment Board CalKIDS program implementation (modified reporting dates) TBL June 30, 2022 and annually thereafter BBL refers to the 2021-22 Budget Act as enacted by Chapter 21 of 2021 (AB 128, Committee on Budget) and amended by Chapter 43 of 2021 (AB 161,
https://lao.ca.gov/Education/EdBudget/Details/521

The 2023-24 Budget: Overview of the Spending Plan (Final Version)

Oct 16, 2023 - Appendix 4, Figure 7 Remaining Large One ‑Time and Temporary Augmentations From the 2021 ‑22 and 2022 ‑23 Budget Packages: Resources and Environment General Fund (In Millions) Emergency surge (helitanker contract component) $45 Clean Energy Reliability Investment Plan (SB 846) 100 Diablo Canyon land use planning — Coastal resilience SB 1 implementation 55 Clean Cars 4 All and other equity (ZEV
https://lao.ca.gov/Publications/Report/4788/4

The 2022-23 California Spending Plan: Human Services

Oct 21, 2022 - The 2022-23 California Spending Plan: Human Services Resource Family Approval augmentation for counties $50 Emergency Child Care Bridge —program expansion and access to administrative funds 42 Support for recruitment and approval of tribally approved homes 8 Implementing legislation (SB 354, AB 546, AB 647, AB 670, AB
https://lao.ca.gov/Publications/Report/4640/4

Cannabis Tax Revenue Update [EconTax Blog]

Nov 18, 2022 - Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cannabis cultivation tax effective July 1, 2022. The revenue estimates reported in this post represent the first quarter of cannabis tax revenues without the cultivation tax.
https://lao.ca.gov/LAOEconTax/Article/Detail/762