The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs [Publication Details]

Feb 23, 2026 - In this post, we discuss three Governor’s budget proposals for the Department of Tax and Fee Administration’s (CDTFA’s) cannabis and tobacco programs.
https://lao.ca.gov/Publications/Detail/5132

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Taxes and Fees Typically Fund Their Own Administration. CDTFA administers a variety of tax and fee programs. The costs for each program typically are funded exclusively by the tax or fee revenues collected by the program itself.
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

California's High Housing Costs: Causes and Consequences - Why Doesn’t California Build Enough Housing? [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Why Doesn’t California Build Enough Housing? March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=138

California's High Housing Costs: Causes and Consequences - Consequences of California's High Housing Costs [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Consequences of California 's High Housing Costs March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=139

California's High Housing Costs: Causes and Consequences - California's High Housing Costs - Overview [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video California 's High Housing Costs - Overview March 17, 2015
https://lao.ca.gov/Videos/player?PlaylistId=20

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - First, cannabis is fully exempt from state and local sales taxes if purchased for medical use with a valid state medical identification (ID) card, which requires a physician ’s recommendation, county health department approval, and an application fee.
https://lao.ca.gov/Publications/Report/4123

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Tiered Ad Valorem Also Good for Administration and Compliance. A tiered ad valorem tax would be somewhat more complicated to administer than a basic ad valorem tax. However, as long as the number of rates were relatively small, a tiered ad valorem tax should not be overly difficult to administer.
https://lao.ca.gov/Publications/Report/4125

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - In our previous report , we calculated the AD of personal income to be 2.3. To determine the causes of PIT volatility, we first estimate the AD of the overall PIT and compare it to the AD of personal income.
https://lao.ca.gov/Publications/Report/3703