The 2020-21 Budget: Taxation of E-Cigarettes [Publication Details]

Feb 24, 2020 - The 2020-21 Budget: Taxation of E-Cigarettes [Publication Details] The 2020-21 Budget: Taxation of E-Cigarettes Format: HTML Description: In this report, we discuss issues for the Legislature to consider as it decides whether to change the state’s approach to taxing e‑cigarettes.
https://lao.ca.gov/Publications/Detail/4171

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - The 2020-21 Budget: Taxation of E-Cigarettes Effects on Vaping and Smoking Tax Likely Would Reduce E ‑Cigarette Use Substantially. Our review of available evidence suggests that the proposed tax likely would reduce both youth and adult e ‑cigarette use substantially.
https://lao.ca.gov/Publications/Report/4171

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e-cigarettes. This program is small and new, so this post focuses on the other two programs. Flavor Ban.
https://lao.ca.gov/Publications/Report/4966

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In all counties but Modoc, a single minimum-wage worker with three children can expect to face housing costs that exceed half of their gross incom e. In 20 of those counties —including the most populous ones —such households faced housing costs that exceed 100  percent of their gross income.
https://lao.ca.gov/Publications/Report/4878/3

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - Consequently, adjustm ents for increases in lease costs and OE &E are driven by legislative decisions. Lump Sums to Other Entities. In some other areas of the budget, the state provides lump sum amounts —sometimes referred to as block grants —to other entities of government, which those entities manage as part of their own budgets.
https://lao.ca.gov/Publications/Report/4647

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - The first major source of uncertainty is the lack of reliable data on the current number of e-cigarette retailers and distributors that will register with BOE. To determine the increase in workload for e-cigarettes, the administration obtained estimates from the e-cigarette industry; to determine the increase in revenue from e-cigarettes, the administration examined a comparable policy change in Minnesota.
https://lao.ca.gov/Publications/Report/3609

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - If necessary, CDTFA likely could implement a rate change on a shorter timetabl e, but passing a trailer bill in June would not leave enough time. Consequently, we advise the Legislature to treat July  1st fuel tax changes as an “early action ” item to resolve in advance of the main budget package.
https://lao.ca.gov/Publications/Report/4528

The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion

Mar 6, 2019 - Within this income range (to the left of the kink) EITC benefits decrease at the same rates they increase before the peak (for example, 34 c ents for each additional $ 1 e arned for a worker with two dependents).
https://lao.ca.gov/Publications/Report/3960

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - That being said, there are two ways for the Legislature to address this unequal treatment: ( 1)  e xtend the exemption to LLCs, LPs, and LLPs as the Governor proposes or ( 2)  e liminate the exemption entirely.
https://lao.ca.gov/Publications/Report/4207

The 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - In February, we published reports that took a broader look at the Governor ’s cannabis proposals and e-cigarette tax proposals. Cannabis Tax Proposal. The Governor ’s main CDTFA cannabis tax proposal includes two parts: An augmentation of $8.4 million in 2020-21, $8.2 million in 2021-22, and $8  million in 2022-23 and ongoing from the Cannabis Tax Fund to administer the cannabis tax program.
https://lao.ca.gov/Publications/Report/4205