The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 4.05 and 4.12. The 2024-25 budget included two control section —Control Section 4.05 and Control Section 4.12 —that were assumed to reduce ongoing state expenditures. Below, we discuss the assumptions around these two ongoing efforts to achieve operational efficiencies in the 2025-26 budget package.
https://lao.ca.gov/Publications/Report/5081/

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

Feb 23, 2026 - Our analysis of these issues in the next two sections revolves around two overarching questions: How much should CDTFA spend on cannabis and tobacco enforcement? How should the state pay for these activities?
https://lao.ca.gov/Publications/Report/5132

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Budget Condition Over the Multiyear In this section we describe the administration ’s estimates of the condition of the General Fund budget over the longer term under the Governor ’s 2020 ‑ 21 b udget proposal.
https://lao.ca.gov/Publications/Report/4135

Managing California’s Cash

Sep 3, 2019 - In the state ’s Constitutional Convention of 1879, a version of this text was reintroduced as Section   1 o f Article XVI. Although this section of the constitution has been amended at various points in the state ’s history, the same general requirement remains today.
https://lao.ca.gov/Publications/Report/4092

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - In the second section, we comment on the effects of the exemption, including the factors identified in statute. In the third section, we list the types of advanced manufacturing used by participants in the CAEATFA program, as required by statute.
https://lao.ca.gov/Publications/Report/3907

Updating the California Necessities Index

Aug 14, 2025 - Therefore, any measure that requires statistics on the prices of a small set of goods in metropolitan areas —which includes options A, B, and C —may be at higher risk to future BLS publication changes.
https://lao.ca.gov/Publications/Report/5065

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - We describe some key aspects of these rebates in the next section. Description of Sales Tax Rebates Statewide Total: $140  Million. In 2023-24, the Bradley-Burns tax raised $9.4  billion statewide. Of this amount, local governments paid roughly $140  million —1.5  percent —in rebates.
https://lao.ca.gov/Publications/Report/5074

The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion

Mar 6, 2019 - Excluding the EITC, the Governor proposes $2. 7  b illion in new ongoing spending in 2019 ‑20, growing to $3. 5  b illion over time. We suggest the Legislature consider an EITC expansion relative to the ongoing spending proposals introduced by the Governor.
https://lao.ca.gov/Publications/Report/3960

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - The first section provides background information. The second section describes the basic structure and goals of the ZEB exemption. The third section analyzes the exemption. The fourth section provides a recommendation for Legislative action.
https://lao.ca.gov/Publications/Report/4890

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The following sections describe these strategies in more detail. Estimating Characteristics of Low-Wage Workers In this section, we describe the method we use to construct the estimates displayed in Figures 2 through 5 in the post Who Are California’s Low-Wage Workers?
https://lao.ca.gov/Publications/Report/4878/4