Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer. If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues.
https://lao.ca.gov/Publications/Report/5074

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - Accordingly, if the Legislature decides to appropriate money from the new e ‑cigarette fund to this proposal, we recommend that it modify the trailer bill language to authorize this use of the fund. Consider How Funding Shortfalls Would Be Handled.
https://lao.ca.gov/Publications/Report/4171

^[PDF] The 2025-26 Budget: California’s Fiscal Outlook

(Income and sales data adjusted for inflation.) -15 -10 -5 5 10 15% Total Pay to Workers -30 -20 -10 10 20 30% Business Owner Income -15 -10 -5 5 10 15% Payroll Jobs -90 -60 -30 30 60 90% Unemployed Workers -21 -14 -7 7 14 21% Taxable Sales Figure 1 Most Economic Metrics Running Below Average L E G I S L A T I V
https://lao.ca.gov/reports/2024/4939/2025-26-Fiscal-Outlook-112024.pdf

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

New tax on the wealth of billionaires. [Ballot]

Dec 11, 2025 - This would mean less money for the state ’s general budget that supports education, health care, prisons, and other services. While there would be money from the wealth tax to pay for some of these things, like health car e, that money would be temporary.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-024

^[PDF] Teacher Workforce Trends

Salary Bonuses Attract people to teach in longstanding shortage areas and improve quality. (1) Bonuses for specifi c subjects. (2) Bonuses for dual-credential holders to teach specifi c subjects. (3) Bonuses to teach in hard-to-staff schools. (4) Return-to-workforce bonuses for retired teachers.
https://lao.ca.gov/handouts/education/2016/Teacher-Workforce-Trends-042616.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Unit 7 (Protective Services and Public Safety)

Under the proposed MOU, we estimate that costs would total about $515 million (up 11 percent) in 2006‑07 and $540 million (up 5 percent) in 2007‑08. About 55 percent of the increased costs over the term of the agreement result from the proposed MOU.
https://lao.ca.gov/2006/MOU_Fiscal/MOU_Unit7_082506.pdf

^[PDF] Teacher Workforce Trends

Salary Bonuses Attract people to teach in longstanding shortage areas and improve quality. (1) Bonuses for specifi c subjects. (2) Bonuses for dual-credential holders to teach specifi c subjects. (3) Bonuses to teach in hard-to-staff schools. (4) Return-to-workforce bonuses for retired teachers.
https://lao.ca.gov/handouts/education/2016/Teacher-Workforce-Trends-033016.pdf

^[PDF] California’s Teacher Workforce in Context

Bonuses Attract people to teach in longstanding shortage areas and improve quality. (1) Annual bonuses for specific subjects. (2) Annual bonuses for dual-credential holders to teach specific subjects. (3) Annual bonuses to teach in hard-to-staff schools. (4) Return-to-workforce bonuses for retired teachers.
https://lao.ca.gov/handouts/education/2016/teacher-workforce-012016.pdf

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

Feb 23, 2026 - The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e ‑cigarettes. Flavor Ban. In a November 2022 referendum, voters approved Chapter  34 of 2020 (SB  793, Hill), which bans most sales of flavored tobacco products. ( “Flavored ” refers to non ‑tobacco flavors, such as menthol cigarettes or fruit ‑flavored e ‑cigarettes.)
https://lao.ca.gov/Publications/Report/5132