The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The labor and employment programs are administered at the state level by the Employment Development Department (EDD), the Departme nt of Industrial Relations, the California Workforce Development Board (CWDB), and the Agricultural Labor Relations Board.
https://lao.ca.gov/Publications/Report/5081/

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - ABx2-11 raised license fees and replaced the one-time fee for retailers with an annual fee. Proposition 56 Raises Tobacco Taxes and Taxes E-Cigarettes. On November 8, 2016, California voters passed Proposition 56 .
https://lao.ca.gov/Publications/Report/3609

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

Feb 19, 2025 - Specifically, an 11  percent tax is applied to the gross retail sales of firearms, firearm precursor parts, and ammunition. Retail sales to law enforcement agencies and active or retired peace officers, as well as those that total less than $5,000 per quarter, are exempt from this tax.
https://lao.ca.gov/Publications/Report/4970

Community Land Trust Property Tax Exemption

Dec 20, 2024 - The Board of Equalization has requested information from counties about community land trust properties each year since 2020. Results from this survey are summarized in Figure  1. These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all.
https://lao.ca.gov/Publications/Report/4946

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - The administration proposes to use the Proposition  56 funds to support 11 additional positions at the Department of Public Health ’s (DPH ’s) Oral Health Program (OHP). Proposition  56 provides the department significant discretion in how to use the resources allocated to the state dental program.
https://lao.ca.gov/Publications/Report/3573

Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - Figure 11 Comparisons of Credit Expansion Options in This Report Option 1
https://lao.ca.gov/Publications/Report/3417

California's Fiscal Outlook: The 2010-11 Budget [Publication Details]

Nov 18, 2009 - California's Fiscal Outlook: The 2010-11 Budget [Publication Details] Video Description: Our forecast of California’s General Fund revenues and expenditures shows that the state must address a General Fund budget problem of $20.7 billion between now and the time the Legislature enacts a 2010–11 state budget plan.
https://lao.ca.gov/Publications/Detail/2143

The 2018-19 Budget: California’s New Tax Departments

Apr 4, 2018 - The five ‑member board presided over appeals hearings and ruled on appeals by a majority vote of the board. Taxpayers who disagreed with the board ’s decisions could have their appeals heard in the trial courts.
https://lao.ca.gov/Publications/Report/3796

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - While the May Revision makes several billion dollars in spending reductions, it maintains $11  billion in one ‑time and temporary spending in 2023 ‑24. We recommend this spending be reduced further (from $11  billion to roughly $4  billion) and out ‑year one ‑time and temporary spending be eliminated entirely, as explained further below.
https://lao.ca.gov/Publications/Report/4772

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - State statutes establish goals for reducing statewide GHG emission and direct the California Air Resources Board (CARB) to take regulatory actions to meet these goals. In December 2018, CARB adopted the ICT regulation.
https://lao.ca.gov/Publications/Report/4890