The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - CDTFA runs three tobacco-focused programs: The Cigarette and Tobacco Tax Program administers a $2.87 per pack tax on combustible cigarettes and a 53  percent tax (adjusted annually) on the wholesale cost of other tobacco products, such as e-cigarettes, cigars, and chewing tobacco.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 Budget: CalAIM Enhanced Care Management and Community Supports Implementation Update

Mar 6, 2025 - The two outliers, as discussed above, are the high Community Supports utilization rates in Orange County (3.7  percent) and Imperial County (4.4  percent). Utilization rates across counties vary considerably, with generally lower utilization rates in the central and eastern portions of the state.
https://lao.ca.gov/Publications/Report/5003

The 2020-21 Budget: Analysis of the Medi-Cal Budget

Feb 14, 2020 - DHCS further proposes to implement a county performance monitoring dashboard that makes information on county performance relative to County Performance Standards and other potential measures yet to be identified public.
https://lao.ca.gov/Publications/Report/4161

The 2020-21 Budget: Analysis of the Medi-Cal Budget [Publication Details]

Feb 14, 2020 - We also discuss the administration’s recent submittal (late January 2020) of a modified managed care organization (MCO) tax proposal. We then provide analysis and recommendations on a series of key issues: (1) Recently proposed draft federal regulations referred to as the “Medicaid Fiscal Accountability Regulation;” (2) proposals related to the Medi‑Cal pharmacy services benefit;
https://lao.ca.gov/Publications/Detail/4161

The 2025-26 Budget: In-Home Supportive Services

Mar 6, 2025 - Beginning in 2012-13, however, the historical county share-of-cost model was replaced with an IHSS county maintenance-of-effort (MOE), meaning county costs reflect a set amount of nonfederal IHSS costs (that may be adjusted annually by a growth factor and a portion of locally negotiated wage increases) as opposed to a certain percent of nonfederal IHSS costs.
https://lao.ca.gov/Publications/Report/5009

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Structure and Goals of Tax Exemption Basic Structure Sales Tax Includes General Fund and Other Components. California ’s sales tax rate varies across cities and counties, ranging from 7.25  percent to 10.75  percent.
https://lao.ca.gov/Publications/Report/4890

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - Donovan Correctional Facility; Kern Valley State Prison; Pelican Bay State Prison; High Desert State Prison; San Quentin Rehabilitation Center; California State Prison, Los Angeles County; and California State Prison, Corcoran.
https://lao.ca.gov/Publications/Report/5058

Overview of Diversity Efforts in the Film Tax Credit Program [Publication Details]

May 1, 2025 - Overview of Diversity Efforts in the Film Tax Credit Program [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/5036

Achieving the Goals of the SB 678 County Probation Grant Program [Publication Details]

Mar 13, 2025 - Achieving the Goals of the SB 678 County Probation Grant Program [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/5016

Mental Health Services Act: Revenue Volatility and the Governor’s Proposal to Reduce Allowable County Reserves

Jul 13, 2023 - Yet, the MHSA tax is perhaps the most volatile source of revenue in the state tax system. Absent other changes, lowering prudent reserve caps as the Governor proposes will only exacerbate county budge ting challenges and place excessive fiscal risk on counties.
https://lao.ca.gov/Publications/Report/4780