The 2020-21 Budget: Taxation of E-Cigarettes [Publication Details]

Feb 24, 2020 - The 2020-21 Budget: Taxation of E-Cigarettes [Publication Details] The 2020-21 Budget: Taxation of E-Cigarettes Format: HTML Description: In this report, we discuss issues for the Legislature to consider as it decides whether to change the state’s approach to taxing e‑cigarettes.
https://lao.ca.gov/Publications/Detail/4171

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - The 2020-21 Budget: Taxation of E-Cigarettes Effects on Vaping and Smoking Tax Likely Would Reduce E ‑Cigarette Use Substantially. Our review of available evidence suggests that the proposed tax likely would reduce both youth and adult e ‑cigarette use substantially.
https://lao.ca.gov/Publications/Report/4171

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e-cigarettes. This program is small and new, so this post focuses on the other two programs. Flavor Ban.
https://lao.ca.gov/Publications/Report/4966

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In all counties but Modoc, a single minimum-wage worker with three children can expect to face housing costs that exceed half of their gross incom e. In 20 of those counties —including the most populous ones —such households faced housing costs that exceed 100  percent of their gross income.
https://lao.ca.gov/Publications/Report/4878/3

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - Consequently, adjustm ents for increases in lease costs and OE &E are driven by legislative decisions. Lump Sums to Other Entities. In some other areas of the budget, the state provides lump sum amounts —sometimes referred to as block grants —to other entities of government, which those entities manage as part of their own budgets.
https://lao.ca.gov/Publications/Report/4647

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - If necessary, CDTFA likely could implement a rate change on a shorter timetabl e, but passing a trailer bill in June would not leave enough time. Consequently, we advise the Legislature to treat July  1st fuel tax changes as an “early action ” item to resolve in advance of the main budget package.
https://lao.ca.gov/Publications/Report/4528

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - That being said, there are two ways for the Legislature to address this unequal treatment: ( 1)  e xtend the exemption to LLCs, LPs, and LLPs as the Governor proposes or ( 2)  e liminate the exemption entirely.
https://lao.ca.gov/Publications/Report/4207

The 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - In February, we published reports that took a broader look at the Governor ’s cannabis proposals and e-cigarette tax proposals. Cannabis Tax Proposal. The Governor ’s main CDTFA cannabis tax proposal includes two parts: An augmentation of $8.4 million in 2020-21, $8.2 million in 2021-22, and $8  million in 2022-23 and ongoing from the Cannabis Tax Fund to administer the cannabis tax program.
https://lao.ca.gov/Publications/Report/4205

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

Jan 13, 2020 - The Governor proposes no additional deposits into the reserve so it remains at its 2019 e nacted level of $ 900  m illion under this budget proposal. Governor Has a $6   Billion Surplus to Allocate. We estimate the Governor had a $6  b illion surplus to allocate in the 2020 ‑ 21 b udget process.
https://lao.ca.gov/Publications/Report/4135

Assessing Recent Changes to California Competes

Mar 30, 2020 - In particular, the requirement for applicants to demonstrate how the credit influences their ability to create new jobs in California, by the applicant or any other company, has led GO ‑Biz to address many of the concerns we raised about California Competes in our 2017 e valuation.
https://lao.ca.gov/Publications/Report/4213