The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Extend the Pass-Through Entity Elective Tax. California ’s Pass-Through Entity Elective Tax (PTET) allows certain businesses to elect to pay additional corporation taxes at a rate of 9.3  percent on qualified net income.
https://lao.ca.gov/Publications/Report/5081

Federal COVID-19-Related Funding to California

Apr 28, 2020 - In recent days, Congress also passed the Paycheck Protection Program and Health Care Enhancement Act, however, we have generally not included the effects of this most recent legislation in this post.
https://lao.ca.gov/Publications/Report/4226

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - A DVBE subcontractor serves as a pass ‑through entity to create the appearance of participation but the DVBE does not (in actuality) provide goods and services or perform the work as stipulated. (In  other words, the DVBE must actually perform work and cannot simply lend its certification to another business to help win a bid.)
https://lao.ca.gov/Publications/Report/5095

The 2025-26 Budget: Business, Consumer Services and Housing Agency Reorganization

Feb 25, 2025 - Either house can reject the proposal by majority  vote —but  not until its policy committee has issued a report or the report ’s deadline has passed. The Legislature can only vote to approve or reject the plan, it cannot amend it.
https://lao.ca.gov/Publications/Report/4987

The 2019-20 Budget: California Department of Food and Agriculture

Mar 5, 2019 - Specifically, the CDFA consolidated BCP includes the following nontechnical proposals: Mountain Pass Border Protection Station (BPS). Proposes $724,000 from the General Fund and eight new positions to operate additional lanes at the new BPS in Mountain Pass.
https://lao.ca.gov/Publications/Report/3958

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In the 2023-24 session, the Legislature passed and the Governor signed Chapter  849 (AB  3218, Wood) and Chapter  462 (SB  1230, Rubio). These laws require the Attorney General to establish a list of unflavored tobacco products to simplify enforcement of the flavor ban.
https://lao.ca.gov/Publications/Report/4966

The 2021-22 Budget: State Board of Equalization

Feb 23, 2021 - Later in 2017, the Legislature passed two laws —A B  102 and A B  131 —that transferred most of BOE ’s programs, budget, staff, and facilities to the newly created California Department of Tax and Fee Administration (CDTFA) and Office of Tax Appeals (OTA).
https://lao.ca.gov/Publications/Report/4385

Broad-Based Cash Assistance in COVID-19 Recovery Actions

Apr 3, 2020 - Since the CARES Act, two additional pieces of COVID-19 relief legislation (one passed in December 2020 and the other in March  2021) also included one-time cash assistance to most Californians. In this post, we describe that cash assistance and put it in the broader context of existing income support programs and the economic challenges presented by the current public health crisis.
https://lao.ca.gov/Publications/Report/4214

The 2018-19 Budget: Administration of the 2017 Housing Package

Feb 8, 2018 - In 2017, the Legislature passed a package of bills aimed at addressing the high cost of housing in California. This package included two new funding sources for construction and rehabilitation of below market rate housing, as well as changes intended to streamline local approvals of new housing and encourage cities and counties to plan for and approve more housing.
https://lao.ca.gov/Publications/Report/3746

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - Emergencies have also been proclaimed after events causing the emergency conditions have passed. This can happen within a couple of weeks of the emergency event, but also after significant time has passed.
https://lao.ca.gov/Publications/Report/5029