Staff
Chas Alamo
(916) 319-8357
Personal Income Tax, Employment, and Labor Law
Ann Hollingshead
(916) 319-8305
State Budget and Federal Funding
Nick Schroeder
(916) 319-8314
Public Employment, CalPERS, Elections, Veterans Affairs
Paul Steenhausen
(916) 319-8303
Local Government, Housing, and Homelessness
Brian Uhler
(916) 319-8328
Deputy Legislative Analyst: Economy, Taxes, and Labor
Alex Bentz
(916) 319-8312
Property Taxes, Bonds, and the Economy
Rowan Isaaks
(916) 319-8362
Corporation Tax and Economic Development
Seth Kerstein
(916) 319-8365
Sales and Excise Taxes and Demographics


Publications

Economy and Taxes

To browse all LAO publications, visit our Publications page.



Handout

2022 Update on the California Earned Income Tax Credit

October 3, 2022 - Presented to: Assembly Committee on Revenue and Taxation


Report

Improving California’s Unemployment Insurance Program

August 8, 2022 - California's Unemployment Insurance (UI) program provides wage replacement to unemployed workers. The program has faltered during recent downturns, causing hardship for workers and their families, holding back the state's economic recovery, and spurring frustration among Californians with their government. Recent failures trace back to the UI program's basic design, which results in more emphasis being placed on limiting fraud and business costs than making sure eligible workers get benefits quickly and easily. Although this emphasis is not new, the pandemic has highlighted the need to rebalance the UI program. We recommend about a dozen targeted changes to state practices to place a greater priority on getting payments to eligible unemployed workers.


Handout

Proposition 31: Referendum on 2020 Law That Would Prohibit the Retail Sale of Certain Flavored Tobacco Products

August 2, 2022 - Presented to: Senate Committee on Health Assembly Committee on Health


Post

Annual Report on Tax Exemptions for Medicinal Cannabis

June 24, 2022 - Chapter 837 of 2019 (SB 34, Wiener) established new tax exemptions for donations of medicinal cannabis. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost. This report fulfills that statutory requirement for 2021.


Post

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - In response to increasing prices across the economy—particularly fuel prices—the Legislature is contemplating a number of policies for providing fiscal relief to Californians. In this post, we identify key questions for the Legislature to consider when analyzing the merits of the options proposed by the Governor and in designing its own relief package.


Handout

An Overview of the State Small Business Credit Initiative

March 29, 2022 - Presented to the Assembly Budget Subcommittee No. 4 on State Administration and the Assembly Committee on Jobs, Economic Development, and the Economy.


Handout

The Department of Tax and Fee Administration, the State Board of Equalization, and the Office of Tax Appeals

March 22, 2022 - Assembly Budget Subcommittee #4 on State Administration


Handout

California’s Cannabis Taxes

March 1, 2022 - Presented to: Assembly Budget Subcommittee No. 4 On State Administration


Handout

California’s Cannabis Taxes

February 22, 2022 - Presented to: Senate Budget and Fiscal Review Subcommittee #4 on State Administration and General Government


Report

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

February 15, 2022 - This brief provides our initial assessment and recommendations in response to the Governor’s supply chain and port infrastructure package.


Post

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

February 11, 2022 - This post provides some background about the Governor’s Office of Business and Economic Development (GO-Biz), describes the Governor’s budget proposal for GO-Biz, and offers comments and issues for the Legislature to consider.


Post

The 2022-23 Budget: Fuel Tax Rates

February 11, 2022 - In this post, we analyze the Governor’s proposed one-year fuel tax holiday. This proposal presents the Legislature with a tradeoff between reducing fuel expenses and funding state highway projects.


Post

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

January 26, 2022 - This 2022-23 budget post provides background on federal COVID-19 business assistance programs and describes the Governor’s proposal to modify state tax laws as they relate to some of these grant programs. This post also provides some comments to the Legislature on the Governor’s proposal.


Post

The 2022-23 Budget: Temporary Limits on Business Tax Provisions

January 26, 2022 - This 2022-23 budget post provides background on temporary limits on the use of net operating loss deductions and business tax credits. It describes the Governor’s proposal to lift these limits one year early and provides some comments to the Legislature.


Post

Biannual Report on Truck Deliveries

December 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.