The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

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

Feb 23, 2026 - Our analysis of these issues in the next two sections revolves around two overarching questions: How much should CDTFA spend on cannabis and tobacco enforcement? How should the state pay for these activities?
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Next Generation 911 System Augmentations. The budget includes provisional language authorizing the Department of Finance to augment State Emergency Telephone Number Account fund expenditure authority by amounts “necessary to continue implementation of the Next Generation 9-1-1 system, including transition from the legacy 9-1-1 system, ” subject to 30-day legislative notification.
https://lao.ca.gov/Publications/Report/5081

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Next, we examine some economic and demographic features of two groups of jurisdictions: (1)  those whose 2023-24 rebate payments totaled $1 to $20 per resident, and (2)  those whose rebate payments totaled more than $20 per resident.
https://lao.ca.gov/Publications/Report/5074

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

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018

Fixing Unemployment Insurance

Dec 2, 2024 - As Figure  10 shows with some illustrative numbers, this employment tax raises the cost of adding a new employee to a business and that cost is proportionately higher for a low wage worker than a high wage worker.
https://lao.ca.gov/Publications/Report/4943

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

Feb 28, 2025 - As  discussed next, this should not necessarily be interpreted as increasing the total size of the state ’s  economy. Weak Evidence That California ’s Tax Credit Benefits the State ’s Economy Overall.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Proposal Sets Up Decision Next Year. The Cigarette and Tobacco Products Compliance Fund had a $2  million surplus in 2023-24 and entered 2024-25 with a $12  million balance. In principle, these resources, together with the proposed augmentation, should cover the cost of implementing these laws without any need to redirect resources away from other aspects of the licensing program.
https://lao.ca.gov/Publications/Report/4966

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

Feb 28, 2023 - In addition to the added requirements of Program 2.0, production companies must have a written policy against sexual harassment and provide a summary of programs to increase workplace diversity. a Only $230 million was available in the first year of Program 2.0 because it was concurrent with the first credit.
https://lao.ca.gov/Publications/Report/4713