The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The 2025-26 budget package assumes ongoing savings of $489.8  million ($182.3  million General Fund) (see Attachment 3 of the May 14, 2025 DOF letter) resulting from the permanent elimination of 6,002 vacant positions beginning in 2025-26 (see Attachment 4 of the May 14, 2025 DOF letter).
https://lao.ca.gov/Publications/Report/5081/

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

Feb 23, 2026 - The Governor proposes $3.3  million of augmentations in 2026 ‑27 and ongoing to address enforcement responsibilities stemming from a new law on hemp ‑derived cannabinoids (Chapter  248 of 2025 [AB  8, Aguiar ‑Curry]).
https://lao.ca.gov/Publications/Report/5132

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Sales Tax Exemption for Bunker Fuel November 19, 2025 Sales Tax Exemption for Bunker Fuel Statutory Data Reporting Requirement. Chapter  442 of 2023 (AB  543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel.
https://lao.ca.gov/Publications/Report/5094

The 2025-26 California Spending Plan: Other Provisions [Publication Details]

Oct 16, 2025 - The 2025-26 California Spending Plan: Other Provisions [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/5081

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - The Governor ’s budget proposals in 2024 and 2025 each included $60  million to fund the grant program but were not included in the final budget act due to projected deficits in those years. Governor ’s Proposal Extend California Competes for an Additional Five Years.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2025 - In a November 2024 meeting, the Board of State and Community Corrections —which administers the CalVIP program —indicated that they expected to start the grant solicitation process for these funds in February 2025 as they anticipated receiving their first GVPSS allocations in September 2025.
https://lao.ca.gov/Publications/Report/4970

The 2025-26 Budget: California’s Film Tax Credit [Publication Details]

Feb 28, 2025 - The 2025-26 Budget: California’s Film Tax Credit [Publication Details] Description: This brief discusses California's film tax credit and assesses the Governor’s Budget proposal to raise the amount of tax credits available for the California Film Commission to allocate to $750 million starting in 2025‑26.
https://lao.ca.gov/Publications/Detail/5000

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

Feb 19, 2026 - Below, we discuss “Disclosure Requirements and Deferral of Property Taxation, ” a newly identified mandate since enactment of the 2025-26 Budget Act . Background New Requirements for Los Angeles County.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The 2025-26 Budget: CDTFA’s Tobacco Programs The 2025‑26 Budget CDTFA ’s Tobacco Programs In this post, we provide information to support the Legislature ’s oversight of the Department of Tax and Fee Administration ’s (CDTFA ’s) tobacco programs.
https://lao.ca.gov/Publications/Report/4966

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

Feb 28, 2025 - Recent Changes to Program Take Effect in 2025. The 2023 ‑24 budget package included changes to the film tax credit that will take effect starting with tax credits awarded in 2025 ‑26. There  are two notable changes: Refundable Credits.
https://lao.ca.gov/Publications/Report/5000