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

Feb 23, 2026 - Second, the Legislature passed and the Governor signed Chapter  269 (AB  573, Rogers). This law will raise the annual license fee from $265 to $450 on July 1, 2026. It also authorized CDTFA to make further fee adjustments to cover program costs.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Extend the Pass-Through Entity Elective Tax. California ’s Pass-Through Entity Elective Tax (PTET) allows certain businesses to elect to pay additional corporation taxes at a rate of 9.3  percent on qualified net income.
https://lao.ca.gov/Publications/Report/5081

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In 2023, the Legislature passed and the Governor signed two industry-specific minimum wages: one for fast-food chains (Chapter  262 [AB  1228, Holden]), and another for health care facilities (Chapter  890 [SB  525, Durazo]).
https://lao.ca.gov/Publications/Report/4878

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In the 2023-24 session, the Legislature passed and the Governor signed Chapter  849 (AB  3218, Wood) and Chapter  462 (SB  1230, Rubio). These laws require the Attorney General to establish a list of unflavored tobacco products to simplify enforcement of the flavor ban.
https://lao.ca.gov/Publications/Report/4966

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - If necessary, CDTFA likely could implement a rate change on a shorter timetabl e, but passing a trailer bill in June would not leave enough time. Consequently, we advise the Legislature to treat July  1st fuel tax changes as an “early action ” item to resolve in advance of the main budget package.
https://lao.ca.gov/Publications/Report/4528

Fixing Unemployment Insurance

Dec 2, 2024 - UI benefits increase with income, but the maximum amount a worker can receive is $450 per week —a level set in legislation passed in 2001. If  this benefit level had been adjusted for inflation, the state ’s maximum weekly benefit amount would be $765 today.
https://lao.ca.gov/Publications/Report/4943

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Tax Credit Expansions in the American Rescue Plan COVID-19 Tax Credit Expansions in the American Rescue Plan The federal American Rescue Plan (ARP) that passed on March  11 expanded a number of federal income tax credits.
https://lao.ca.gov/Publications/Report/4410

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - This would provide less relief for the affected pass ‑through businesses, but would allow the state to fund other efforts that are consistent with the Governor ’s stated goal of promoting economic recovery.
https://lao.ca.gov/Publications/Report/4327

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - In response to initial reports of claim delays, the Legislature passed Chapter  264 of 2020 (A B  107 , Committee on Budget) to improve oversight of EDD. The law directed the department to issue weekly reports to the Legislature about the UI claim backlog and the number of workers found to be ineligible, including workers who were disqualified.
https://lao.ca.gov/Publications/Report/4615