The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount represents a $105  million (24  percent) reduction from the revised 2024-25 level. (This does not reflect some adjustments related to Control Sections 4.05 and 4.12 of the 2024-25 and 2025-26 budgets.
https://lao.ca.gov/Publications/Report/5081/

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 Local Sales Tax Rebates in 2023-24 Background Bradley-Burns Tax Provides Funding for Cities and Counties. California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent.
https://lao.ca.gov/Publications/Report/5074

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - There are two key, partially offsetting, reasons for this roughly $6  billion difference: Lower Revenues. Across the budget window (2021 ‑22 through 2023 ‑24), our revenue projections are $11  billion lower than the administration ’s estimates.
https://lao.ca.gov/Publications/Report/4772

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

Feb 28, 2025 - Taxpayers may only elect to make 90  percent of their total credit allocation refundable, and the use of such credits must be spread across the five taxable years beginning with the year of election.
https://lao.ca.gov/Publications/Report/5000

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 [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/5074

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

Feb 23, 2026 - 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/5132

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 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The number of inspections conducted in 2022-23 and 2023-24 was 52  percent lower than in 2020-21 and 2021-22. Over the same period, the number of citations issued dropped by 24  percent. These drops are particularly striking given that staff concerns about COVID-19 exposure likely diminished substantially over that period.
https://lao.ca.gov/Publications/Report/4966

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - The 2020 ‑21 Budget Act assumes this change will increase General Fund revenues by $12  million in 2020 ‑21 and $24  million in 2021 ‑22. Extends Sales Tax Exemption for Diaper and Menstrual Products.  
https://lao.ca.gov/Publications/Report/4270

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

Feb 19, 2025 - LAO Comments General Fund, Rather Than Tax Revenues Paid for 2023-24 Implementation Costs. Chapter  231 authorized a $2.4  million General Fund loan to CDTFA, which was supposed to be prioritized for repayment with the new excise tax revenues.
https://lao.ca.gov/Publications/Report/4970