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

Feb 23, 2026 - Actual spending on the Tobacco Licensing Program declined from $9.1  million in 2021 ‑22 to $6.9  million in 2024 ‑25, while actual spending on the Cannabis Tax Program grew from $8.4  million in 2021 ‑22 to $16.2  million in 2024 ‑25.
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  1 shows the value of credits claimed each year since the program ’s inception in 2014. Because applicants must provide sufficient evidence that the credit will influence their employment and investment decisions in the state, GO-Biz often does not award all tax credits available to be allocated in a given fiscal 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 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 California Spending Plan: Other Provisions

Oct 16, 2025 - This represents a net decrease of $63  million (22  percent) compared to estimated 2024-25 spending, due largely to a year-to-year reduction in federal funding for the AmeriCorps program and the phasing out of some limited-term General Fund augmentations.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - If not, the two main alternatives are (1)  a statutory increase in licensing fees, or (2)  cuts to other aspects of the licensing program. Proposal Heightens Concerns About Hiring and Retaining Inspectors.
https://lao.ca.gov/Publications/Report/4966

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

Nov 16, 2022 - Regional centers report that, as a result, they hire fewer service coordinators and those service coordinators carry average caseload ratios of rough ly 1:78 consumers —above statutory limits, which range from 1:25 to 1:66 based on several categories of consumer need.
https://lao.ca.gov/Publications/Report/4647

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-sixth paid less than $1 per resident. Another two-thirds paid $1 to $20 per resident. One-eighth paid $20 to $80 per resident. A small but nontrivial portion —1.7  percent —paid more than $120 per resident.
https://lao.ca.gov/Publications/Report/5074

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - The budget package postpones the expiration of existing sales tax exemptions for menstrual products and children ’s diapers from January 1, 2022 to July 1, 2023. This change is expected to reduce General Fund revenue by roughly $18  million in 2021 ‑22 and $35  million in 2022 ‑23.
https://lao.ca.gov/Publications/Report/4270

The 2020-21 May Revision: Revenue Proposals in the 2020-21 May Revision

May 20, 2020 - The soonest it would be practically feasible to repeal this exemption is October 1, 2020. We estimate that repealing this exemption on October 1, 2020 would raise roughly $9  million General Fund in 2020 ‑21 and $11  million General Fund in 2021 ‑22.
https://lao.ca.gov/Publications/Report/4238

Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details]

Aug 20, 2025 - Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5067