The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Changes made to the program in 2018 likely explain much of this trend. Specifically, the 2018 budget package: Removed a requirement that 25  percent of credits be reserved for businesses with less than $2  million in annual revenue.
https://lao.ca.gov/Publications/Report/5162

Cal Facts 2018 [Publication Details]

Dec 6, 2018 - With a state as big, as populous, and as complex as California, quickly summarizing how its economy or state budget works is impossible. Instead, Cal Facts is a visual guide—using a variety of different charts—to the state's economy, revenues, and major program trends.
https://lao.ca.gov/Publications/Detail/3905

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

Feb 23, 2026 - Cannabis and Tobacco Spending: Diverging Trends. In recent years, appropriations for the Cannabis Tax Program and for the Tobacco Licensing Program have grown modestly. The actual amounts spent on the two programs, however, have followed markedly different trends.
https://lao.ca.gov/Publications/Report/5132

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Many Possible Explanations for Trends in Citations and Seizures. As noted above, one explanation for the growing citation rate and seizure rate is that CDTFA is targeting its inspections more efficiently.
https://lao.ca.gov/Publications/Report/4966

Community Land Trust Property Tax Exemption

Dec 20, 2024 - That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption. The data also suggest that these provisions affect an extremely small segment of properties statewide.
https://lao.ca.gov/Publications/Report/4946

California’s First Film Tax Credit Program

Sep 29, 2016 - (We have previously commented on these, http://www.lao.ca.gov/reports/2012/stadm/letters/evaluate–film–tax–credit–061312.pdf and http://www.lao.ca.gov/reports/2016/3489/cdfi–tax–credit–063016.pdf , and have controlled for some in our approach.)
https://lao.ca.gov/Publications/Report/3502

An Analysis of Proposition 4: The Gann "Spirit of 13" Initiative [Publication Details]

Dec 1, 1979 - An Analysis of Proposition 4: The Gann "Spirit of 13" Initiative [Publication Details] An Analysis of Proposition 4: The Gann "Spirit of 13" Initiative Format: PDF Description: On November 6, 1979, California voters overwhelmingly approved Proposition 4, the "Spirit of 13" Initiative sponsored by Paul Gann.
https://lao.ca.gov/Publications/Detail/3524

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - However, if the trend towards higher ‑potency products continues, then revenue from the tiered tax could grow accordingly, perhaps somewhat offsetting revenue slowdowns resulting from declining prices.
https://lao.ca.gov/Publications/Report/4125

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - One trend of note is that since the inception of the film tax credit, the share of Californians who identify as white only has decreased from 41.5 to 33.3  percent, making white no longer the largest ethnic group in the state.
https://lao.ca.gov/Publications/Report/5036