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

Feb 23, 2026 - Second, the Legislature passed and the Governor signed Chapter  269 (AB  573, Rogers). This law will raise the annual license fee from $265 to $450 on July 1, 2026. It also authorized CDTFA to make further fee adjustments to cover program costs.
https://lao.ca.gov/Publications/Report/5132

Volatility of the Personal Income Tax Base

Feb 8, 2017 - (The employer portion of the payroll taxes for Social Security and Medicare is listed under “benefits ” in BEA ’s data tables but is omitted from tables in this brief because it has no net effect on personal income.)
https://lao.ca.gov/Publications/Report/3548

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Credits may be used to offset either personal income or corporation taxes and can be carried forward for up to six years. Over 1,200 credit agreements have been approved by GO-Biz since the program ’s inception.
https://lao.ca.gov/Publications/Report/5162

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The 2025-26 California Spending Plan: Other Provisions 90 $6,314.1 For a variety of reasons, we do not reflect certain capital outlay projects in the figure or linked table. Specifically, to avoid double counting previously provided funds or because specific data are not available, we do not include projects for which funding is: (1)  continuously appropriated, such as some bond
https://lao.ca.gov/Publications/Report/5081

Fixing Unemployment Insurance

Dec 2, 2024 - (To raise the same amount of money under the state ’s current taxable wage base of $7,000, the standard tax rate would need to be 5  percent, well above the state ’s current tax rate of 3.5  percent.)
https://lao.ca.gov/Publications/Report/4943

Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details]

Feb 24, 2026 - Assembly Budget Subcommittee No. 5 on State Administration
https://lao.ca.gov/Publications/Detail/5135

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - In contrast, filming activity following the strikes has shown no signs of recovering so far, with shoot days slightly declining further in 2024. Figure  5 shows the differing effects of these two events by comparing the total percent change in employment levels for California and the U.S. since 2019.
https://lao.ca.gov/Publications/Report/5000

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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Under SB  3, the statewide minimum wage will continue to increase by up to 3.5  percent each year, depending on inflation. New Minimum Wages for Certain Types of Employers. In 2023, the Legislature passed and the Governor signed two industry-specific minimum wages: one for fast-food chains (Chapter  262 [AB  1228, Holden]), and another for health care facilities (Chapter  890 [SB  525, Durazo]).
https://lao.ca.gov/Publications/Report/4878

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - 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