The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget includes $100  million one-time General Fund to backfill anticipated reductions in federal VOCA funding. This amount is similar to the amount provided in 2024-25 ($103  million). These funds support various OES victim grant programs and are intended to allow existing programs to maintain current service levels.
https://lao.ca.gov/Publications/Report/5081/

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

Mar 18, 2025 - CalOSBA proposes to consider applications from the 100 grantees who were rejected during the first round and suggest that a new round of grants would allow them to expand the grant to these organizations.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Even if revenues perform better than expected, it is still unlikely that revenues will exceed $100  million. Under this scenario, CalVIP would receive its full allocation, but CDE would receive only some funding.
https://lao.ca.gov/Publications/Report/4970

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

Feb 28, 2025 - The amount of credits available annually under the program has grown from $100  million in 2009 to $330  million as of 2015. The credit can be used to defray corporation, personal income, or sales tax  liabilities.
https://lao.ca.gov/Publications/Report/5000

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - CAEATFA may award no more than $ 100  m illion of exclusions per year. This proposal would raise the 2021 c ap on awards by an additional $ 100  m illion. Main Street Credit. $ 100  m illion General Fund for the Main Street Credit, a tax credit for small businesses that increase their number of employees.
https://lao.ca.gov/Publications/Report/4327

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - The budget package allocates $100  million General Fund for this new credit. The credit —which is available on a first-come, first-served basis —is equal to $1,000 per each net new employee, up to $100,000 per business.
https://lao.ca.gov/Publications/Report/4270

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

Mar 23, 2020 - Out ‑Year Cost May Be More or Less Than $100   Million Per Year. The DOF has assumed the proposal would cost $ 100  m illion annually in the out ‑years. This assumption is based on a 9  p ercent annual rate of growth in the formation of new LLCs.
https://lao.ca.gov/Publications/Report/4207

Taxation of Sugary Drinks

Nov 26, 2018 - Sugary drink tax bases typically exclude 100  p ercent juice but include other fruit drinks. Excluding 100  p ercent juice reduces revenue, just as excluding dairy does. However, the nutritional case for excluding 100  p ercent juice appears to be much weaker than the case for excluding dairy.
https://lao.ca.gov/Publications/Report/3903

The 2019-20 Budget: California Spending Plan—Expands Earned Income Tax Credit (EITC)

Oct 17, 2019 - The amount of the additional credit is reduced by $20 for every $100 of additional income after $25,000 so that the amount phases out to zero for filers with income above $30,000. When state minimum wage reaches $15 an hour the phase out for this credit will be adjusted for inflation.
https://lao.ca.gov/Publications/Report/4099

A Look at Voter-Approval Requirements for Local Taxes [Publication Details]

Mar 20, 2014 - A Look at Voter-Approval Requirements for Local Taxes [Publication Details] Video Description: For about 100 years, California’s local governments generally could raise taxes without directly securing their residents’ consent.
https://lao.ca.gov/Publications/Detail/2978