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 2017-18 Budget: Secretary of State Spring Finance Letter

Apr 25, 2017 - The Legislature could formally require the Secretary of State to report its f indings and recommend possible improvements to SB  450 following the state ’s experience with the new voting model. How Should The State Use the Remaining 2009 Settlement Funds?
https://lao.ca.gov/Publications/Report/3656

The 2026-27 Budget: Office of Emergency Services Next Generation 911 System

Feb 27, 2026 - The regional approach created a situation where both the technical and operational design were significantly adjusted from industry ‑standard practices, introducing fragility and risk. In particular, OES asserts that the regional approach “requires a large degree of coordination between Next Generation 911 providers and strict adherence to a single set of interface rules which
https://lao.ca.gov/Publications/Report/5145

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Consequently, monthly ownership costs for these homeowners were around $1,000 less than the typical homeowner ($1,650 vs. $670). Because most inherited homes have been owned for decades, children typically are receiving a property with lower ownership costs.
https://lao.ca.gov/Publications/Report/3706

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - This allows Governors to proclaim states of emergency even in cases where, arguably, normal budget and policy processes could have been used. No Process to Ensure Authority Is Promptly Restored to Legislature.
https://lao.ca.gov/Publications/Report/5029

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - OSDS recognizes five categories of alleged program abuse violations: underutilization, illegal substitution, cases where both underutilization and illegal substitution occur, CUF, and certification fraud.
https://lao.ca.gov/Publications/Report/5095

The 2024-25 Budget: Proposed Reductions to State Operations

May 21, 2024 - As proposed, the reductions made under each proposal would be determined through two distinct administrative exercises after the start of the 2024-25 fiscal year where DOF would work with departments to identify reductions.
https://lao.ca.gov/Publications/Report/4903

The 2025-26 Budget: Office of Emergency Services—Request for Reappropriation of Law Enforcement Mutual Aid Fund Resources

Feb 24, 2025 - In cases where reimbursement for these costs was available from state or federal sources, agencies might have to wait an extended period of time to receive reimbursement. According to OES , these upfront costs and delays in reimbursement created a financial burden —especially for agencies in small, rural communities.
https://lao.ca.gov/Publications/Report/4982

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - Two key areas where these savings have eroded are in the managed care organization (MCO) tax package and reductions to state operations. These are described in the box below. The forthcoming Appendix 1 will also provide a full list of the solutions from the 2024 ‑25 budget package that generate savings in 2025 ‑26.
https://lao.ca.gov/Publications/Report/4951

State Assistance to Businesses in Response to COVID-19

Jan 4, 2024 - This could be particularly useful in cases where the Legislature is interested in targeting assistance, especially to address a potential disparity. State Business Assistance Was Significant to the State Budget, but Dwarfed by Federal PPP Program.
https://lao.ca.gov/Publications/Report/4824