February 22, 2017 - Proposition 56 was approved by voters in November 2016 to increase taxes on cigarettes and other tobacco products. Questions have been raised as to whether the Governor’s proposals for allocating Proposition 56 revenues meet the initiative’s requirement to supplement—and not supplant—existing spending in several areas. To examine these questions, we begin by reviewing the provisions of Proposition 56 and the Governor’s budget proposals. We then discuss whether the Governor’s proposals for Medi‑Cal could be viewed as supplanting General Fund resources and identify the relevant case law. We conclude by describing some trade‑offs for the Legislature to consider in allocating the Proposition 56 revenues.
January 28, 2021 - In this report, we (1) provide an overview of the Litigation Deposit Fund (LDF), a state special fund created to receive certain litigation proceeds, (2) review the Legislature’s oversight of the LDF and the use of litigation proceeds, and (3) make recommendations to facilitate increased legislative oversight.
March 3, 2017 - The Governor’s 2017‑18 budget includes three specific proposals related to the state’s criminal fine and fee system. In this report, we provide a general overview of the fine and fee system and then discuss each of the Governor’s proposals. In particular, we assess the impact that each proposal would have on the system and make recommendations for legislative consideration.
March 7, 2017 - In this analysis, we discuss three aspects of the State Board of Equalization’s (BOE’s) budget: (1) resources redirected to board members; (2) the administration’s 2017-18 budget proposal for BOE’s major IT project; and (3) the administration’s 2017-18 budget proposals for BOE’s tobacco tax and licensing programs.
February 23, 2023 - This brief provides our analysis of the Governor’s 2023-24 budget proposals for the Department of Justice related to the Bureau of Forensic Services, firearms workload, and legal workload.
March 14, 2023 - Presented to: Assembly Budget Subcommittee No. 4 on State Administration
March 16, 2023 - Presented to: Senate Budget and Fiscal Review Subcommittee No. 5 On Corrections, Public Safety, Judiciary, Labor and Transportation
February 18, 1998 - Analysis of the 1998-99 Budget Bill, Judiciary and Criminal Justice Chapter
April 22, 2015 - California imposes excise taxes on cigarettes and on other tobacco products such as cigars and chewing tobacco. The state also licenses tobacco sellers and distributors. Recently, there has been considerable legislative interest in the cost of these programs, which are administered by the State Board of Equalization (BOE). The Legislature faces two key decisions: (1) how to pay for BOE’s cigarette and tobacco programs, and (2) how much to spend on them. This report recommends that the state use excise tax revenue to pay for excise tax administration but not for the tobacco licensing program. To address the imbalance between the licensing program’s costs and revenue, we further recommend the Legislature (1) temporarily increase fees on tobacco retailers, wholesalers, and distributors, and (2) direct BOE and the California Department of Justice to explore options to reduce the program’s costs by promoting electronic filing of schedules and tax returns.