The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways

Jun 30, 2026 - Ultimately, though, both realignments relied on tax and fee increases to fund realignment costs, as explained below. In 1991, the State Provided Counties With New Tax Revenues for Realignment Costs. To  pay for counties ’ increased costs for carrying out program responsibilities, the state dedicated two revenue sources to 1991 realignment: (1)  a new half ‑cent sales tax and (2)  a portion of the vehicle license fee (VLF).
https://lao.ca.gov/Publications/Report/5191

The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways [Publication Details]

Jun 30, 2026 - The state also shifted a portion of tax revenues to counties to cover the additional costs. These changes were part of a larger shift of responsibilities known as the 2011 realignment. Pursuant to Chapter 96 of 2023 (AB 1080, Ta), this report provides information on how various aspects of the realignment of adult felony populations have been implemented and evaluates the results.
https://lao.ca.gov/Publications/Detail/5191

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

Jun 11, 2026 - 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/5189

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 11, 2026 - Annual Report on Tax Exemptions for Medicinal Cannabis June 11, 2026 Annual Report on Tax Exemptions for Medicinal Cannabis Statutory Data Reporting Requirement. Chapter  920 of 2024 (AB  2555, Quirk-Silva) renewed an existing tax exemption for certain donations of medical cannabis products.
https://lao.ca.gov/Publications/Report/5189

Cannabis Tax Revenue Update (2026 Q1) [EconTax Blog]

May 27, 2026 - Proposition 64 created two excise taxes on cannabis: a 15 percent retail excise tax and a cultivation tax. Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022.
https://lao.ca.gov/LAOEconTax/article/Detail/861

Cannabis Tax Revenue Update (2026 Q1) [EconTax Blog]

May 27, 2026 - Proposition 64 created two excise taxes on cannabis: a 15 percent retail excise tax and a cultivation tax. Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022.
https://lao.ca.gov/LAOEconTax/Article/Detail/861

The 2026-27 Budget: Permanent Business Credit Limitation [EconTax Blog]

May 18, 2026 - Background Business Tax Credits Reduce Tax Liability to Encourage Specific Activities. California allows corporations to claim a variety of tax credits that reduce tax liability on a dollar-for-dollar basis.
https://lao.ca.gov/LAOEconTax/Article/Detail/860

The 2026-27 Budget: Permanent Business Credit Limitation [EconTax Blog]

May 18, 2026 - Background Business Tax Credits Reduce Tax Liability to Encourage Specific Activities. California allows corporations to claim a variety of tax credits that reduce tax liability on a dollar-for-dollar basis.
https://lao.ca.gov/LAOEconTax/article/Detail/860

The 2026-27 Budget: Initial Comments on the Governor's May Revision

May 18, 2026 - APS = Adult Protective Services; CDTFA = California Department of Tax and Fee Administration; CSAC = California Student Aid Commission; DOJ  =  Department of Justice; HBEX = California Health Benefit Exchange; HCD = Department of Housing and Community Development; IHSS = In ‑Home Supportive Services; and UIS = unsatisfactory immigration status Appendix 2, Figure 3 General Fund Spending Solutions (Reversions) Proposed in the 2026 ‑27 May Revision (In Millions)
https://lao.ca.gov/Publications/Report/5187/2

The 2026-27 Budget: Sales Tax on Prewritten Software [EconTax Blog]

May 16, 2026 - In March, our office published a report evaluating various options for raising and lowering taxes. Three of the options we evaluated would align the sales tax base more closely with consumption: Expanding sales tax exemptions for business equipment; Extending the sales tax to consumer services; Extending the sales tax to digital goods.
https://lao.ca.gov/LAOEconTax/Article/Detail/859