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

Feb 23, 2026 - This program is a key element of the Master Settlement Agreement that California and 45 other states reached with the four largest cigarette manufacturers in 1998. The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e ‑cigarettes.
https://lao.ca.gov/Publications/Report/5132

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

Feb 19, 2026 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues available to fully cover the associated costs.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This fee-funded program is a key element of the Master Settlement Agreement that California and 45 other states reached with the four largest cigarette manufacturers in 1998. The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e-cigarettes.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - There are a few notable elements of California ’s tax credit that differ from some of its main competitors in the industry (New York, Georgia, New Mexico, Canada, and the United Kingdom). California is the only state that has an explicit competitive element to its tax credit, as it ranks projects using a formula that weighs the wages that will be generated by a production versus the value of credits that will be allocated t o that project.
https://lao.ca.gov/Publications/Report/5000

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - The administration allocates $45  million for local law enforcement grants ($37.5  million through the Department of Justice and $7.5  million through the Department of Public Heath, respectively) to prevent illegal sales of tobacco products.
https://lao.ca.gov/Publications/Report/3573

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - New and Ongoing Efforts to Achieve Efficiencies Department of Finance (DOF) Contract to Implement Operational Improvements. The 2025-26 budget package includes up to $20  million for DOF to enter into one or more new contracts to implement operational improvements that allow the state to reduce state operations expenditures.
https://lao.ca.gov/Publications/Report/5081/

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - Governor Proposes Additional $45   Million for Tourism Marketing. The Governor ’s budget includes $45  million one ‑time General Fund for tourism marketing by Visit California. Visit California Net Assets Increased Significantly in 2020 and 2021.
https://lao.ca.gov/Publications/Report/4529

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

Mar 18, 2025 - The program only requires that the applicant has not received a California Competes tax credit for the same jobs or investment for which the grant is sough t. The determination of suitability for the grant is done alongside a more general evaluation of the application by the California Competes staff.
https://lao.ca.gov/Publications/Report/5018

Updating the California Necessities Index

Aug 14, 2025 - First, the new measure should —to the extent feasible —minimize quantitative differences from the old measure. To assess this, we calculate each new measure using data from prior years and calculate the difference between each new measure and the CNI in prior years.
https://lao.ca.gov/Publications/Report/5065

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - At  the peak in 2010, 45 states had a film tax incentive. In the wake of the Great Recession, a number of states eliminated their programs. Nonetheless, 37 states currently have active film tax  incentives.
https://lao.ca.gov/Publications/Report/4713