How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Change Type of Tax to Account for Potency and/or Product Type As discussed in our 2018 r eport, Taxation of Sugary Drinks , we view reducing harmful use as the most compelling reason to levy an excise tax.
https://lao.ca.gov/Publications/Report/4125

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - (A detailed account of the types of income that are in the PIT base can be found in our previous report. ) Total income is then reduced by “above the line” deductions. The federal income tax code has a number of deductions that taxpayers are allowed to claim regardless of whether they claim itemized deductions or the standard deduction.
https://lao.ca.gov/Publications/Report/3703

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

Mar 18, 2025 - Natcast has entered a lease agreement to turn an existing Google facility into the DCF. When the DCF commences operations later this year, it will house Natcast staff who perform executive and administrative functions.
https://lao.ca.gov/Publications/Report/5018

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Ad Valorem Taxes. California ’s state tax on non-cigarette tobacco products —including e-cigarettes, cigars, and chewing tobacco —is a percentage of the wholesale price of these products. Such price-based taxes are called ad valorem taxes.
https://lao.ca.gov/Publications/Report/4123

Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details]

Jun 24, 2025 - Annual Report on Tax Exemptions for Medicinal Cannabis [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/5059

Volatility of the Personal Income Tax Base

Feb 8, 2017 - A measure of the year ‑to ‑year volatility of income and taxes: “average deviation ” (AD). The AD of major elements of California ’s PIT base, such as wages and capital gains. This will help illustrate what drives the volatility of the tax base.
https://lao.ca.gov/Publications/Report/3548

Overview of Diversity Efforts in the Film Tax Credit Program [Publication Details]

May 1, 2025 - Overview of Diversity Efforts in the Film Tax Credit Program [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/5036

The 2025-26 Budget: Governor’s Office of Business and Economic Development [Publication Details]

Mar 18, 2025 - The 2025-26 Budget: Governor’s Office of Business and Economic Development [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/5018

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details]

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [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/4970

The 2025-26 Budget: CDTFA’s Tobacco Programs [Publication Details]

Feb 14, 2025 - The 2025-26 Budget: CDTFA’s Tobacco Programs [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/4966