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

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

Feb 23, 2026 - The administration appears to have approached this issue by trying to “work within CDTFA ’s budget. ” Viewed through this department ‑level lens, one could argue that spending General Fund on the Cannabis Tax Program makes sense.
https://lao.ca.gov/Publications/Report/5132

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - A potency‑based or tiered ad valorem tax could reduce harmful use more effectively than a basic ad valorem tax or a weight‑based tax. For this reason, we view these types of taxes as worthwhile even though they would be harder to administer than a basic ad valorem tax.
https://lao.ca.gov/Publications/Report/4125

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

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018

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: Taxation of E-Cigarettes

Feb 24, 2020 - Most notably, the January proposals do not include the cost of adding the tax to CDTFA ’s new IT system. We anticipate a budget proposal to cover this one ‑time cost —likely in the range of $ 6  m illion to $ 8  m illion —later this spring.
https://lao.ca.gov/Publications/Report/4171

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In discussions about minimum wages, policymakers often express differing views about mobility out of low-wage work. Some view low-wage jobs largely as entry-level stepping stones to higher-wage jobs.
https://lao.ca.gov/Publications/Report/4878/2

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - However, there are some cases where metrics may want to be viewed more broadly. A good example of this is the Black population in California. Based on the figures presented above, the Black population is somewhat overrepresented in California ’s motion picture industry (6.6  percent) compared to their share of the total population (5.5  percent).
https://lao.ca.gov/Publications/Report/5036

Assessing Recent Changes to California Competes

Mar 30, 2020 - In our view, GO ‑Biz has administered the program in good faith and has responded seriously to the concerns we raised in 2017. Nonetheless, any program that is allowed this level of subjective judgment runs the risk of making inappropriate decisions under different circumstances.
https://lao.ca.gov/Publications/Report/4213