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

Feb 23, 2026 - We recommended that the Licensing Program be funded exclusively through license fees, which is how it is funded today. LAO Recommendations Approach Proposals as Pieces of a Bigger Policy Puzzle. Cannabis and tobacco compliance present an ongoing policy challenge for the Legislature.
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 flavored tobacco from
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 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - The latter types score better on this criterion than the former. Administration and Compliance. To score well on this criterion, a tax should be relatively straightforward for tax administrators and taxpayers to implement and enforce.
https://lao.ca.gov/Publications/Report/4125

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

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Complementing this, another study compared similarly scored applicants where one received a credit and the other did not and found that recipient firms subsequently increased employment and payroll in California relati ve to otherwise similar firms that narrowly missed receiving an award. 2018 Changes to Program Could Impact Employment Effects.
https://lao.ca.gov/Publications/Report/5162

The 2018-19 Budget: California Competes Proposal

Feb 21, 2018 - An applicant that requests a smaller tax credit —holding constant the proposed amount of hiring and investment —receives a higher score. Only the highest scoring applicants move on to the second stage.
https://lao.ca.gov/Publications/Report/3759

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

Common Claims About Proposition 13 - Introduction to Proposition 13 [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=152