How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-eighth paid $20 to $80 per resident. A small but nontrivial portion —1.7  percent —paid more than $120 per resident. Economic Conditions in Rebate-Paying Jurisdictions Slightly Better Than Statewide Average.
https://lao.ca.gov/Publications/Report/5074

Fixing Unemployment Insurance

Dec 2, 2024 - A worker will receive the maximum weekly benefit if they make at least $900 per week or $46,800 per year. Workers who make more than this amount will receive less than half of their earnings in UI benefits.
https://lao.ca.gov/Publications/Report/4943

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Jan 26, 2022 - Assembly Bill  80 partially conformed state law with federal tax treatment of other federal pandemic ‑related economic relief programs. Conforming to the federal tax treatment of the SVOG and RRF grants would be consistent with that previous action.
https://lao.ca.gov/Publications/Report/4501

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - . $900   Million in Safety Net Reserve. The 2018 ‑ 19 b udget package created the Safety Net Reserve to save money specifically for California Work Opportunity and Responsibility to Kids (CalWORKs) and Medi ‑Cal.
https://lao.ca.gov/Publications/Report/4135

The 2020-21 May Revision: Revenue Proposals in the 2020-21 May Revision

May 20, 2020 - Even if DMV collected more detailed information about vehicles, many legitimate sale prices still likely would fall below the 80  percent threshold. Research suggests that retail prices of identical goods tend to vary widely —even in the same geographic area and time period —with a substantial share falling below 80  percent of the average price.
https://lao.ca.gov/Publications/Report/4238

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The administration estimates this change will increase CT revenue in 2019 ‑20 by $1.3  billion ($900  million ongoing). This change has no effect on how the losses of corporations are treated for CT filers.
https://lao.ca.gov/Publications/Report/4100

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

Apr 4, 2018 - OTA Administration Proposes $20   Million and 80 FTE Employees for OTA in 2018 ‑19. The administration proposes $ 20  m illion in General Fund spending for OTA in 2018 ‑19. The budget includes nearly $ 12  m illion to support the salaries and benefits of 80 FTE employees and around $ 8  m illion for operating expenses and equipment.
https://lao.ca.gov/Publications/Report/3796

The 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - CDTFA ’s largest program is the sales and use tax, which accounts for roughly 80 percent of the department ’s 2019-20 budget. The department also administers dozens of smaller tax and fee programs, such as taxes on cannabis, tobacco, and fuel.
https://lao.ca.gov/Publications/Report/4205

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - Specifically, the state counted at the state level around $900  million in categorical programs and about $1.5  billion that the state provided at the time to address disparities in funding across districts.
https://lao.ca.gov/Publications/Report/3596