The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081

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

Feb 23, 2026 - The Governor proposes $3.3  million of augmentations in 2026 ‑27 and ongoing to address enforcement responsibilities stemming from a new law on hemp ‑derived cannabinoids (Chapter  248 of 2025 [AB  8, Aguiar ‑Curry]).
https://lao.ca.gov/Publications/Report/5132

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

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax Update on Implementation of New Firearm and Ammunition Tax Background New Excise Tax on Firearms and Ammunition Created.
https://lao.ca.gov/Publications/Report/4970

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - Below, we discuss “Disclosure Requirements and Deferral of Property Taxation, ” a newly identified mandate since enactment of the 2025-26 Budget Act . Background New Requirements for Los Angeles County.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation [Publication Details]

Feb 19, 2026 - In this post, we discuss “Disclosure Requirements and Deferral of Property Taxation,” a newly identified mandate since enactment of the 2025-26 Budget Act.
https://lao.ca.gov/Publications/Detail/5130

The 2025-26 California Spending Plan: Other Provisions [Publication Details]

Oct 16, 2025 - The 2025-26 California Spending Plan: Other Provisions [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/5081

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

Feb 28, 2025 - Figure  8 shows the distribution of such incentives across the U.S. Tax credits based on a percentage of expenditures made in ‑state are the most common type of incentive, but several states provide rebates or partial exemptions from taxation.
https://lao.ca.gov/Publications/Report/5000

Fixing Unemployment Insurance

Dec 2, 2024 - Figure  8 shows how this would play out if contributions and benefits continue to track with historical trends over the next two decades. As the figure shows, we do not expect the state to achieve solvency without the federal surcharge.
https://lao.ca.gov/Publications/Report/4943

The 2025-26 Budget: California’s Film Tax Credit [Publication Details]

Feb 28, 2025 - The 2025-26 Budget: California’s Film Tax Credit [Publication Details] Description: This brief discusses California's film tax credit and assesses the Governor’s Budget proposal to raise the amount of tax credits available for the California Film Commission to allocate to $750 million starting in 2025‑26.
https://lao.ca.gov/Publications/Detail/5000

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The 2025-26 Budget: CDTFA’s Tobacco Programs The 2025‑26 Budget CDTFA ’s Tobacco Programs In this post, we provide information to support the Legislature ’s oversight of the Department of Tax and Fee Administration ’s (CDTFA ’s) tobacco programs.
https://lao.ca.gov/Publications/Report/4966