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

Feb 15, 2022 - Then, any additional state funding could be better targeted to fill any funding gaps, provide any necessary state matching funds to maximize federal funds, and ensure funding is distributed across projects of different types at all ports statewide in a manner consistent with the Legislature’s priorities.
https://lao.ca.gov/Publications/Report/4540

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

Feb 23, 2026 - Unflavored Tobacco List. In the 2023 ‑24 session, the Legislature passed and the Governor signed Chapter  849 (AB  3218, Wood) and Chapter  462 (SB  1230, Rubio). These laws require the Attorney General to establish a list of unflavored tobacco products to simplify enforcement of the flavor ban.
https://lao.ca.gov/Publications/Report/5132

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Innovative Clean Transit (ICT) Regulation Conventional Buses vs. ZEBs. The ZEB exemption, the ICT regulation, and various other policies make a distinction between conventional buses and ZEBs. Conventional buses burn diesel, compressed natural gas, or other fuels that emit greenhouse gases (GHGs) and other air pollutants.
https://lao.ca.gov/Publications/Report/4890

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - The section below lists steps the state could take to limit these delays. Reassess Requirements for Initial Identity Matches. One step to reduce delays due to manual processing is to reevaluate the usefulness of current identity requirements.
https://lao.ca.gov/Publications/Report/4615

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Firms earning over 50  percent of their total income from a list of “qualified business activities ” (QBA) are subject to a different apportionment method that includes the location of their sales, payroll, and property.
https://lao.ca.gov/Publications/Report/5081

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

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - These assumptions match up well with the best evidence available in 2010, when Blue Sky and CAEATFA developed the net benefit calculation. As described later in this Appendix, we use a modified version of the calculation —incorporating more recent research —to estimate the effects of the exemption on participants ’ equipment purchases. . . .
https://lao.ca.gov/Publications/Report/3907

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - (We list some key studies in the Selected References section.) Set Up Structure of Model. We created a simple model connecting changes in tax rates to changes in key market outcomes, ultimately resulting in changes in tax revenue.
https://lao.ca.gov/Publications/Report/4125

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

Feb 19, 2025 - After the deduction of CDTFA costs, Chapter  231 requires monies be allocated pursuant to the priority order listed in Figure  1. Accordingly, the Governor ’s budget reflects an appropriation of $55.1  million in 2024-25 and $57.2  million in 2025-26 to CalVIP —the first priority, which is entitled to a total annual appropriation of $75  million.
https://lao.ca.gov/Publications/Report/4970

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Unflavored Tobacco List. In the 2023-24 session, the Legislature passed and the Governor signed Chapter  849 (AB  3218, Wood) and Chapter  462 (SB  1230, Rubio). These laws require the Attorney General to establish a list of unflavored tobacco products to simplify enforcement of the flavor ban.
https://lao.ca.gov/Publications/Report/4966