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

Feb 23, 2026 - This program is a key element of the Master Settlement Agreement that California and 45 other states reached with the four largest cigarette manufacturers in 1998. The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e ‑cigarettes.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This fee-funded program is a key element of the Master Settlement Agreement that California and 45 other states reached with the four largest cigarette manufacturers in 1998. The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e-cigarettes.
https://lao.ca.gov/Publications/Report/4966

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - Governor Proposes Additional $45   Million for Tourism Marketing. The Governor ’s budget includes $45  million one ‑time General Fund for tourism marketing by Visit California. Visit California Net Assets Increased Significantly in 2020 and 2021.
https://lao.ca.gov/Publications/Report/4529

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Roughly 60  percent of male low-wage workers work at least 40 hours per week, compared to roughly 45  percent of female low-wage workers. Among mid-to-high-wage workers, gender differences in weekly hours are somewhat similar but less pronounced.
https://lao.ca.gov/Publications/Report/4878/1

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - For instance, statewide average per ‑gallon gasoline prices rose from $3.91 in April 2021 to $5.65 in March  2022, a  45  percent increase. In response to these trends, both the Governor and members of the Legislature have expressed interest in providing relief to Californians experiencing financial hardships, particularly from high fuel costs.
https://lao.ca.gov/Publications/Report/4597

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - At  the peak in 2010, 45 states had a film tax incentive. In the wake of the Great Recession, a number of states eliminated their programs. Nonetheless, 37 states currently have active film tax  incentives.
https://lao.ca.gov/Publications/Report/4713

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943