The 2015-16 Budget: Health Benefits for Retired State Employees - Health Benefits for Retired State Employees: Recommendations [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Health Benefits for Retired State Employees: Recommendations March 16, 2015
https://lao.ca.gov/Videos/Player?playlistId=21&videoId=141

The 2015-16 Budget: Health Benefits for Retired State Employees - Health Benefits for Retired State Employees: Background [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Health Benefits for Retired State Employees: Background March 16, 2015
https://lao.ca.gov/Videos/Player?playlistId=21&videoId=140

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081

The 2020-21 Budget: The Governor’s Cannabis‑Related Proposals

Feb 14, 2020 - As shown in Figure  5 , we found that no individual type of tax performed best on all criteria. For example, tiered ad valorem and potency ‑based likely are best for reducing harmful use, but basic ad valorem is easiest to administer.
https://lao.ca.gov/Publications/Report/4162

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Credits may be used to offset either personal income or corporation taxes and can be carried forward for up to six years. Grant Program Added as Alternative to Tax Credits. Since the tax credit is nonrefundable, businesses without a significant California tax liability cannot utilize the credit.
https://lao.ca.gov/Publications/Report/5018

The 2026-27 Budget: Office of Emergency Services Next Generation 911 System

Feb 27, 2026 - If security and privacy protections need to be upgraded or added on later, who will p ay for these improvements? Is There Sufficient Oversight of This Project? What policies and governance models are needed to ensure that the transition to Next Generation 911  is  successful?
https://lao.ca.gov/Publications/Report/5145

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - CDTFA runs three tobacco-focused programs: The Cigarette and Tobacco Tax Program administers a $2.87 per pack tax on combustible cigarettes and a 53  percent tax (adjusted annually) on the wholesale cost of other tobacco products, such as e-cigarettes, cigars, and chewing tobacco.
https://lao.ca.gov/Publications/Report/4966

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - Each property owner ’s annual property tax bill is determined by multiplying the taxable value of her property by her tax rate. (As such, the property tax is an ad valorem tax because it is based on the value of the home.)
https://lao.ca.gov/Publications/Report/3885

The 2022-23 Budget: Office of Planning and Research Budget Proposals

Feb 9, 2022 - To raise awareness of the Golden State Stimulus (GSS) and the California Earned Income Tax Credit (CalEITC) programs, the Franchise Tax Board, in partnership with the Department of Community Services and Development (CSD), award grants to CBOs for education and outreach activities.
https://lao.ca.gov/Publications/Report/4523

The 2025-26 Budget: Office of Emergency Services—Request for Reappropriation of Law Enforcement Mutual Aid Fund Resources

Feb 24, 2025 - To inform this decision, the Legislature could direct OES and local law enforcement to provide their perspectives in spring budget hearings on the key weaknesses of the LEMA system that are best ad dressed through state reimbursement.
https://lao.ca.gov/Publications/Report/4982