The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - For example, they make inspections more complex; make citations and seizures more likely; and raise projected costs for transporting, storing, and destroying seized products. The Governor ’s proposals aim to address these costs without making major changes to the total number of inspections.
https://lao.ca.gov/Publications/Report/5132

An Analysis of Proposition 4: The Gann "Spirit of 13" Initiative [Publication Details]

Dec 1, 1979 - Proposition 4 also attempts both to clarify the fiscal roles played by the various branches (legislative, judicial and executive) and levels (federal, state and local) of government, and to insure that any surplus funds are promptly returned to the people.
https://lao.ca.gov/Publications/Detail/3524

Common Claims About Proposition 13

Sep 19, 2016 - Proposition   13 May Play a Part in Explaining This Pattern. It is possible that Proposition  13 contributes to this pattern of development. Land owners typically seek to time the development of their land to maximize their financial gains.
https://lao.ca.gov/Publications/Report/3497

Review of the California Competes Tax Credit

Oct 31, 2017 - Refocus Credit to “Level Playing Field ” With Other States, Countries. The very name of this program —California Competes —evokes its goal: to help California compete against other states and countries to convince businesses to locate, stay, and expand here.
https://lao.ca.gov/Publications/Report/3709

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

May 20, 2020 - However, magazines sold at stores are taxed, as are subscriptions to daily newspapers. There is no clear rationale for this discrepancy. The soonest it would be practically feasible to repeal this exemption is October 1, 2020.
https://lao.ca.gov/Publications/Report/4238

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Compared to distributors, retailers play a more consistent and public ‑facing role in the supply chain, and they already interact with CDTFA through the sales tax. Additionally, moving tax payments to the retail level could address concerns related to credit constraints.
https://lao.ca.gov/Publications/Report/4125

Fixing Unemployment Insurance

Dec 2, 2024 - Figure  8 shows how this would play out if contributions and benefits continue to track with historical trends over the next two decades. As the figure shows, we do not expect the state to achieve solvency without the federal surcharge.
https://lao.ca.gov/Publications/Report/4943

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - Federal agencies may be better situated to play a coordinating or incentivizing role. The beneficiaries would primarily be private, for ‑profit companies. We note that if adopting common data standards would significantly alleviate supply chain congestion, there would be a clear private ‑sector interest in paying to implement the recommendations using their own  funds.
https://lao.ca.gov/Publications/Report/4529

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - Given the number of credit reservations made, however, the credit may have played a role in hiring individuals who employers expected to be eligible for the credit but ultimately were not eligible. To the extent this occurred, the credit ’s availability may have influenced employers ’ decisions to hire targeted individuals.
https://lao.ca.gov/Publications/Report/3784

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Federal agencies may therefore be better situated than the state to play a coordinating or incentivizing role. Moreover, the primary beneficiaries of adopting common data standards would primarily be private, for ‑profit companies.
https://lao.ca.gov/Publications/Report/4540