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/

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 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues available to fully cover the associated costs.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  1 shows the value of credits claimed each year since the program ’s inception in 2014. Because applicants must provide sufficient evidence that the credit will influence their employment and investment decisions in the state, GO-Biz often does not award all tax credits available to be allocated in a given fiscal year.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - Assembly Bill  573 requires our office to publish a report on tobacco retail enforcement by December 1, 2027. If this could lead to budget adjustments, the Legislature may wish to schedule some of the proposed funding to expire after 2027 ‑28.
https://lao.ca.gov/Publications/Report/5132

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - Effective April 1, 2017, this measure will increase the state excise tax rate on cigarettes by $2 per pack—from 87 cents to $2.87—and increase the state excise tax on other tobacco products by a similar amount.
https://lao.ca.gov/Publications/Report/3609

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-sixth paid less than $1 per resident. Another two-thirds paid $1 to $20 per resident. One-eighth paid $20 to $80 per resident. A small but nontrivial portion —1.7  percent —paid more than $120 per resident.
https://lao.ca.gov/Publications/Report/5074

Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details]

Aug 20, 2025 - Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5067

Updating the California Necessities Index

Aug 14, 2025 - As shown in Figure  1, on average, these measures (options A, B, and C) are about 0.2  percentage points different from the current CNI. Further, large differences (more than 0.5  percentage points) are rare.
https://lao.ca.gov/Publications/Report/5065

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

Feb 15, 2022 - For example, several proposals would establish new programs that might require additional feedback from stakeholders to determine key de tails, such as program guidelines and allocation criteria. Before the Legislature takes any action on these proposals, it will be important to require the administration to provide additional information to ensure the requested funding will be implemented according to its priorities.
https://lao.ca.gov/Publications/Report/4540