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

Feb 15, 2022 - For example, DMV canceled all drive tests statewide on December  14,  2020 due to the surge in COVID ‑19 cases and did not resume tests until February 1, 2021. This  required previously scheduled tests to be rescheduled and delayed, increasing wait times for both applicants with previously scheduled tests as well as applicants seeking new appointments.
https://lao.ca.gov/Publications/Report/4540

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

Feb 23, 2026 - Assembly Bill  573 requires our office to publish a report on tobacco retail enforcement by December 1, 2027. If this could lead to budget adjustments, the Legislature may wish to schedule some of the proposed funding to expire after 2027 ‑28.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This suggests that the annual revenue loss from the flavor ban might be around $300  million to $400  million. Interpretation of Revenue Loss Unclear. Under the flavor ban, people who otherwise would consume flavored tobacco have three main options: (1)  avoid tobacco use altogether, (2)  switch to unflavored tobacco products, or (3)  obtain
https://lao.ca.gov/Publications/Report/4966

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs [Publication Details]

Feb 23, 2026 - In this post, we discuss three Governor’s budget proposals for the Department of Tax and Fee Administration’s (CDTFA’s) cannabis and tobacco programs.
https://lao.ca.gov/Publications/Detail/5132

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Apply Means Testing. Another option is to require means testing to determine eligibility for the exclusion. The Legislature could set an income threshold under which a child ’s income would have to fall to be eligible for the inheritance exclusion.
https://lao.ca.gov/Publications/Report/3706

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - For example, if the state bans flavored e ‑cigarettes, the tax rate need to achieve a given reduction in youth vaping likely would be lower than if the state does not enact a flavor ban. Recommend Revisiting Rate Frequently.
https://lao.ca.gov/Publications/Report/4171

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Under AB  784, the exemption would have ended on January 1, 2024. Chapter  353 of 2022 (AB  2622, Mullin) pushed back the expiration date to January 1, 2026 and required our office to publish our analysis by May 1, 2024.
https://lao.ca.gov/Publications/Report/4890

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - First, testing labs verify the potency of cannabis products. (As we understand it, these tests rarely find substantial differences between labeled and actual cannabinoid content. More commonly, products fail lab tests for other reasons, such as high levels of pesticides.)
https://lao.ca.gov/Publications/Report/4125

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We assess the pseudo-out-of-sample prediction errors for each specification using the monthly CPS from January to December 2022 as our training set and the monthly CPS from January to December 2023 as our test set.
https://lao.ca.gov/Publications/Report/4878/4

Taxation of Sugary Drinks

Nov 26, 2018 - Key Trade ‑Off: Main Policy Goal vs. Other Health Effects. The potential exclusion of 100  p ercent juice illustrates a general trade ‑off in the design of sugary drink taxes. Some sugary drinks contain beneficial nutrients.
https://lao.ca.gov/Publications/Report/3903