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

Feb 23, 2026 - The Legislature may wish to monitor this issue by scheduling some of the proposed funding to expire after 2026 ‑27, requiring CDTFA to report on vacancies in key areas, or some combination of the two.
https://lao.ca.gov/Publications/Report/5132

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - We describe some key aspects of these rebates in the next section. Description of Sales Tax Rebates Statewide Total: $140  Million. In 2023-24, the Bradley-Burns tax raised $9.4  billion statewide. Of this amount, local governments paid roughly $140  million —1.5  percent —in rebates.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Over the last few years, two key measures of the licensing program ’s enforcement activities have declined. The number of inspections conducted in 2022-23 and 2023-24 was 52  percent lower than in 2020-21 and 2021-22.
https://lao.ca.gov/Publications/Report/4966

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In this section, we briefly highlight some key sources of such funding. Transit and Intercity Rail Capital Program (TIRCP). TIRCP is one of the main ongoing sources of funding available for ZEB adoption.
https://lao.ca.gov/Publications/Report/4890

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

May 12, 2022 - Key Considerations for Designing a Fiscal Relief Package The Legislature has multiple options it could pursue to provide relief to Californians. Below, we discuss several key questions for the Legislature to consider, including issues regarding aligning policies with legislative priorities, as well as some of the fiscal and policy trade ‑offs to consider.
https://lao.ca.gov/Publications/Report/4597

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

Feb 28, 2025 - A key fact about the modern film and TV industry is that production is relatively mobile. Although California has an agglomeration of infrastructure and skilled workers, production facilities are present in most states that offer a production incentive, and talent/equipment can be easily transported.
https://lao.ca.gov/Publications/Report/5000

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - At the same time, we also noted that these results should not be extended to the newer grant program because the grant program differs from the tax credit program in key ways. One key difference is the grant program’s focus on businesses making big investment promises, which has led it to make significantly larger awards to a smaller number of businesses.
https://lao.ca.gov/Publications/Report/4846

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

Mar 18, 2025 - As we understand it, the administration ’s successful bid for the DCF included a few key elements. One was for the Governor to present the budget proposal described above. The administration recognizes, however, that whether these funds are appropriated ultimately is up to the Legislature.
https://lao.ca.gov/Publications/Report/5018

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - For our analysis, key strengths of the CPS include: Individual-level microdata are publicly available, enabling a high degree of customization. Responses to the wage, earnings, and hours questions are relatively precise.
https://lao.ca.gov/Publications/Report/4878/4

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - There are two key, partially offsetting, reasons for this roughly $6  billion difference: Lower Revenues. Across the budget window (2021 ‑22 through 2023 ‑24), our revenue projections are $11  billion lower than the administration ’s estimates.
https://lao.ca.gov/Publications/Report/4772