The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081/

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - They can do this in two ways. The first way is encouraging retailers to locate within their borders. The second is encouraging retailers to shift the legally-defined place of sale without changing the location of any real economic activity.
https://lao.ca.gov/Publications/Report/5074

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - Annual Report on Tax Exemptions for Medicinal Cannabis June 24, 2025 Annual Report on Tax Exemptions for Medicinal Cannabis Statutory Data Reporting Requirement. Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis.
https://lao.ca.gov/Publications/Report/5059

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The budget package ma de two changes to ABLE account rules to conform to 2017 changes in federal law. The first change was to allow beneficiaries of ABLE accounts that have their own income to contribute amounts up to the federal poverty level to their own ABLE accounts.
https://lao.ca.gov/Publications/Report/4100

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What strategies do CDTFA and other law enforcement partners use to address these avenues for tax evasion? Why has the number of tobacco inspections declined so much? We have seen workload trends presented in terms of total inspections, seizures, citations, and appeals.
https://lao.ca.gov/Publications/Report/4966

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - However, since the lag between the credit agreement and the outcomes of interest can be up to several years, we do not yet have the economic data to evaluate the most recent rounds of awards. Credit Recapture and Recycling Credits Can Be Reclaimed if Milestones Not Met or Maintained.
https://lao.ca.gov/Publications/Report/5162

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - Taken together, these facts suggest that many loans are de facto additions to board members ’ staff in excess of budgetary authority. LAO Recommendation Use Provisional Language to Restrict Board Members ’ Use of Resources.
https://lao.ca.gov/Publications/Report/3609

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

Feb 28, 2025 - Labor and resources used on tax credit productions may have been used on other productions or in other industries and, therefore, do not necessarily represent new economic activity. State Incentives Typically Do Not Pay for Themselves.
https://lao.ca.gov/Publications/Report/5000

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - GO-Biz Spending Proposals Do Not Clear High Bar. While both of these spending proposals could have some benefits, our assessment is that these benefits do not clear the high bar that should be set for new spending in the current fiscal environment.
https://lao.ca.gov/Publications/Report/4846

The 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - We do not have any concerns with the Governor ’s proposed augmentations for CDTFA ’s cannabis tax and tobacco tax programs. We do recommend, however, that the Legislature modify the CDTFA budget reductions that the administration included in those proposals.
https://lao.ca.gov/Publications/Report/4205