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 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What steps has the administration taken to improve recruitment and retention of tobacco enforcement personnel? What additional steps could be taken? What will happen if CDTFA cannot expand its tobacco enforcement workforce despite its growing responsibilities?
https://lao.ca.gov/Publications/Report/4966

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 - As far as we know, Proposition  64 and the Legislature ’s budget actions have not conveyed any intent to use the General Fund to support the Cannabis Tax Program. In contrast, as noted above, Proposition  64 authorizes continuous appropriations from the Cannabis Tax Fund to pay for the Cannabis Tax Program, requiring no action by the Legislature.
https://lao.ca.gov/Publications/Report/5132

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - The first and most basic decision is what type of tax to levy. We recommend that the Legislature replace the state ’s existing cannabis taxes with a tax designed to reduce harmful cannabis use more effectively —namely , a potency ‑based tax or tiered ad valorem tax.
https://lao.ca.gov/Publications/Report/4125

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - Participating county assessors were required to report how many of these types of activities were performed by staff paid for with SCAPAP funds and how much these activities added to their county ’s property tax base.
https://lao.ca.gov/Publications/Report/3632

Managing California’s Cash

Sep 3, 2019 - This is precisely what occurred, for example, in the 2008 ‑ 09 b udget. When DOF prepared the cash projections for 2008 ‑ 09 i n January 2008, policymakers might have understood budgetary problems were emerging, but did not know how deep the revenue drops would be.
https://lao.ca.gov/Publications/Report/4092

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Although we know of no similarly suitable way to compare cannabis taxes to tobacco taxes, taxes on tobacco clearly are very substantial. Comparing Taxes on Cannabis to Taxes on Medicines Taxes on Medical Cannabis.
https://lao.ca.gov/Publications/Report/4123

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - Final, valid claims were $340, 822 i n 2014 ( 2  p ercent of the initial estimate) and $693, 323 i n 2015 ( 1  p ercent of the initial estimate). Over these first two tax years the credit was available, at least 1, 829 t axpayers claimed the credit but 83  p ercent of the claims were invalid.
https://lao.ca.gov/Publications/Report/3784

California’s First Film Tax Credit Program

Sep 29, 2016 - It is not possible to know what the economy would have done had the policy not been adopted in the first place. We note that there is some uncertainty in the underlying data we use in this evaluation and, as we discussed in the nearby box, limitations to the methods that are used to estimate indirect and induced economic effects.
https://lao.ca.gov/Publications/Report/3502