Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - In particular, the data reflect transactions that businesses identified as medicinal donations in calendar year 2024. Number of Patients Served. In 2024, licensees identified 30,215 transactions as medicinal donations.
https://lao.ca.gov/Publications/Report/5059

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

Feb 19, 2025 - Chapter  231 provides flexibility for CDE to use its share of GVPSS monies to contract with other entities or to provide grants directly to school districts to enhance school safety. The 2024-25 budget package required CDE to set aside up to $35  million of its 2025-26 GVPSS allocation for providing youth behavioral health training to staff who work directly with students in grades 7 through 12.
https://lao.ca.gov/Publications/Report/4970

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

Feb 28, 2025 - Since the 2024 ‑25  budget package implemented similar restrictions, this trend will likely continue for the next few years. Mix of Productions Shifts Towards Television. Figure  7 shows the types of productions that were awarded tax credits.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - To receive state funding, ESEs provide training and paid employment to qualified indi viduals, including homeless individuals, formerly incarcerated individuals, and youth who are neither working nor in school.
https://lao.ca.gov/Publications/Report/5018

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - A new law, Chapter  842 of 2024 (AB  2854, Irwin), requires local governments to provide information on these agreements each year, starting with fiscal year 2023-24. We describe some key aspects of these rebates in the next section.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - CDTFA ’s estimated cost to implement AB  3218 and SB  1230 is $3.3  million in 2024-25, $5.5  million per year in 2025-26 and 2026-27, and $3.1  million in 2027-28 and ongoing. The new laws create penalties that could raise revenue to offset some of these costs.
https://lao.ca.gov/Publications/Report/4966

Updating the California Necessities Index

Aug 14, 2025 - Both the CA CPI ‑U and CA CPI ‑W differ from the CNI on average by about 1  percentage point, which is about 25  percent of average CNI growth. In Many Years, Differences Are Large. Further, the difference between the CNI and the CA CPI ‑U and CA CPI ‑W is often large.
https://lao.ca.gov/Publications/Report/5065

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details]

Feb 19, 2025 - In this post, we provide an update and comments on the implementation of a new firearm and ammunition tax that went into effect beginning July 2024.
https://lao.ca.gov/Publications/Detail/4970

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Overview of Diversity Efforts in the Film Tax Credit Program Introduction In recent years, the Legislature has modified the state ’s film tax credit in an effort to increase the diversity of the motion picture workforce.
https://lao.ca.gov/Publications/Report/5036