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

Feb 23, 2026 - As far as we know, Proposition  64 and the Legislature ’s budget actions have not conveyed any intent to use the General Fund to support the Cannabis Tax Program. In contrast, as noted above, Proposition  64 authorizes continuous appropriations from the Cannabis Tax Fund to pay for the Cannabis Tax Program, requiring no action by the Legislature.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e-cigarettes. This program is small and new, so this post focuses on the other two programs. Flavor Ban.
https://lao.ca.gov/Publications/Report/4966

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - This category covers subsectors such as electronics and semiconductors, aerospace, battery technology, and biotechnology. The prominence of advanced manufacturers among credit recipients is consistent with the intent of the program, since (1)  these types of facilities can locate in many parts of the United States, making tax incentives a potential deciding factor, and (2)  they
https://lao.ca.gov/Publications/Report/5162

The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - To address the imbalance between the licensing program’s costs and revenue, we further recommend the Legislature (1) temporarily increase fees on tobacco retailers, wholesalers, and distributors, and (2) direct BOE and the California Department of Justice to explore options to reduce the program’s costs by promoting electronic filing of schedules and tax returns.
https://lao.ca.gov/Publications/Detail/3239

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

Feb 19, 2025 - Entities paying this tax are required to submit an electronic return and pay taxes quarterly, no later than the q uarter after the sales were made. As Chapter  231 went through the legislative policy process, the California Department of Tax and Fee Administration (CDTFA) preliminarily estimated that this new tax could generate $159  million.
https://lao.ca.gov/Publications/Report/4970

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - EDD Denied 3.4   Million Workers for Not Sending Documents Via Mail at Time When Department Could Not Process Its Mail. During the pandemic, the department struggled to process incoming mail and phone calls from workers.
https://lao.ca.gov/Publications/Report/4615

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - “The Relationship Between Cigarettes and Electronic Cigarettes: Evidence From Household Panel Data. ” Journal of Health Economics 61:205 ‑219. Cotti, Chad, Charles Courtemanche, Johanna Catherine Maclean, Erik Nesson, Michael Pesko, and Nathan Tefft (2020).
https://lao.ca.gov/Publications/Report/4171

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - The COVID ‑ 19 p andemic and recession has disproportionately affected many low ‑income workers; communities of color; and businesses in tourism, hospitality, and close ‑contact personal services industries.
https://lao.ca.gov/Publications/Report/4331

An Update on California’s Cash Management Situation

Aug 31, 2020 - The 2020-21 budget plans about $12.5  billion in school-related deferrals, which essentially means the state sends cash to schools for program operated in 2020-21 in 2021-22. (This deferral would be reduced to $5.9  billion if the state receives additional flexible funding from the federal government before October 15, 2020.)
https://lao.ca.gov/Publications/Report/4266

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - Second, we expect higher revenues from certain parts of the new taxes —such as the new tax on electronic cigarettes —which would increase revenue. These differences largely offset each other, so we are comfortable with the administration ’s overall revenue estimate.
https://lao.ca.gov/Publications/Report/3573