The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Allocations in the 2025-26 budget included $13  million in 2025-26 for the OES California Wildfire Mitigation Grant Program, which provides financial assistance for wildfire resilience renovations. The budget reflects a corresponding reduction of $13  million General Fund that had originally been budgeted for the program in 2024-25.
https://lao.ca.gov/Publications/Report/5081

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 13, 2024 - Annual Report on Tax Exemptions for Medicinal Cannabis June 13, 2024 Annual Report on Tax Exemptions for Medicinal Cannabis Statutory Data Reporting Requirement. Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis.
https://lao.ca.gov/Publications/Report/4912

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Returning personal and corporate income tax estimated payment amounts to four equal payments, beginning in tax year 2024, would shift about 8  percent of personal income tax estimated payments and 13  percent of corporation estimated payments from 2023 ‑24 to 2024 ‑25.
https://lao.ca.gov/Publications/Report/4722

Fixing Unemployment Insurance

Dec 2, 2024 - Figure 13 Recommended UI Average Tax Rates Assumes Taxable Wage Base of $46,800 Standard rate
https://lao.ca.gov/Publications/Report/4943

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

Feb 11, 2022 - In developing the CERF, the administration has proposed a map that divides the state into 13 regions. While the state still is developing key details regarding the CERF  program, allowing GO ‑Biz to establish one Inclusive Innovation Hub in each of the 13 CERF regions could be reasonable.
https://lao.ca.gov/Publications/Report/4529

Annual Report on Tax Exemptions for Medicinal Cannabis

Jul 1, 2021 - In 2020, licensees identified 13, 278 t ransactions as medicinal donations. The data do not tell us who received each donation. Some patients likely received more than one donation in 2020, so this total likely overstates the number of distinct patients.
https://lao.ca.gov/Publications/Report/4447

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - The revenue loss climbed to $13  million per year in 2021 and 2022, then dropped to $5  million in 2023. Trends in ZEB Adoption Statute Identifies Two Key Bus Purchase Outcomes. Assembly Bill 784 specified two “performance indicators ” for the ZEB exemption: The number of ZEBs purchased by transit agencies.
https://lao.ca.gov/Publications/Report/4890

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Under permanent law, filers can claim a nonrefundable credit of between 20  percent and 35  percent (depending on income) of the first $3,000 of annual expenses for one child under the age of 13 or the first $6,000 (combined, not individually) for two or more children.
https://lao.ca.gov/Publications/Report/4410

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - The Governor proposes to allow California PIT filers with income from S corporations (but not partnerships or LLCs) to pay an optional 13. 3   p ercent tax at the entity level. This 13. 3   p ercent rate is equal to the top PIT marginal rate.
https://lao.ca.gov/Publications/Report/4327

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

May 12, 2022 - The Governor proposes a one ‑year reduction in the diesel sales tax from 13  percent to roughly 9  percent. The administration estimates that the resulting revenue loss to the state in the budget  year would be  up to $600   million.
https://lao.ca.gov/Publications/Report/4597