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

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 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

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

The 2024-25 Budget: California State Library

Mar 13, 2024 - Chapter  21 of 2021 (AB  128, Ting) appropriated $439  million one-time General Fund to support local library infrastructure projects. Chapter  249 of 2022 (AB  179, Ting) appropriated an additional $50  million one-time General Fund for the same purpose.
https://lao.ca.gov/Publications/Report/4882

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

The 2024-25 Budget: Broadband Infrastructure

Feb 28, 2024 - State law allows CPUC to collect up to $150  million in surcharge revenues each year until December  31, 2032. Projects that intend to serve unserved households (that is, those without access to broadband as defined by the FCC) are eligible for CASF program account grants.
https://lao.ca.gov/Publications/Report/4867

Cannabis Tax Revenue Update: February 2024 [EconTax Blog]

Feb 27, 2024 - Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022. Preliminary Total for Fourth Quarter of 2023: $157 Million. The administration currently estimates that retail excise tax revenue was $157 million in the fourth quarter of calendar year 2023.
https://lao.ca.gov/LAOEconTax/article/Detail/799

Cannabis Tax Revenue Update: February 2024 [EconTax Blog]

Feb 27, 2024 - Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022. Preliminary Total for Fourth Quarter of 2023: $157 Million. The administration currently estimates that retail excise tax revenue was $157 million in the fourth quarter of calendar year 2023.
https://lao.ca.gov/LAOEconTax/Article/Detail/799

The 2024-25 Budget: Department of Health Care Access and Information

Feb 27, 2024 - As part of early action trailer bill legislation (Chapter  6 of 2023 [AB  112, Committee on Budget]), the Legislature created the Distressed Hospital Loan Program. The program provides interest-free loans to public and private nonprofit hospitals experiencing financial distress.
https://lao.ca.gov/Publications/Report/4860