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

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - A DVBE subcontractor serves as a pass ‑through entity to create the appearance of participation but the DVBE does not (in actuality) provide goods and services or perform the work as stipulated. (In  other words, the DVBE must actually perform work and cannot simply lend its certification to another business to help win a bid.)
https://lao.ca.gov/Publications/Report/5095

The 2025-26 Budget: Business, Consumer Services and Housing Agency Reorganization

Feb 25, 2025 - Either house can reject the proposal by majority  vote —but  not until its policy committee has issued a report or the report ’s deadline has passed. The Legislature can only vote to approve or reject the plan, it cannot amend it.
https://lao.ca.gov/Publications/Report/4987

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 2021-22 Budget: State Board of Equalization

Feb 23, 2021 - Later in 2017, the Legislature passed two laws —A B  102 and A B  131 —that transferred most of BOE ’s programs, budget, staff, and facilities to the newly created California Department of Tax and Fee Administration (CDTFA) and Office of Tax Appeals (OTA).
https://lao.ca.gov/Publications/Report/4385

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - Emergencies have also been proclaimed after events causing the emergency conditions have passed. This can happen within a couple of weeks of the emergency event, but also after significant time has passed.
https://lao.ca.gov/Publications/Report/5029

The 2021-22 Spending Plan: Other Provisions

Sep 23, 2021 - Reduction in Total Federal and State Taxes for Most S Corporation Shareholders … Most individuals with income from pass-through entities would see their total federal and state taxes fall if the business elects to pay the new tax.
https://lao.ca.gov/Publications/Report/4452

The 2023-24 Budget: Department of Consumer Affairs Organizational Improvement Office

Feb 24, 2023 - Although DCA is working with these boards and bureaus to bring their funds into balance (such as through annual savings or fee increases through the regulatory or legislative process), additional expenditures that are passed to the boards and bureaus through the pro rata place additional pressure on these funds.
https://lao.ca.gov/Publications/Report/4704

The 2025-26 Budget: Governor’s Office of Service and Community Engagement

Mar 11, 2025 - (In 2021-22, legislation was passed that required any unexpended or unencumbered funds appropriated for the DSIG program to be transferred to UC and CSU to support the California DREAM Loan Program.)
https://lao.ca.gov/Publications/Report/5015

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - Because the State Constitution requires the state to pass a balanced budget, the Governor must propose solutions when the administration estimates the state faces a budget problem. The state has many types of solutions —or tools —for addressing a budget problem, but the most important include: reserve withdrawals, spending reductions, revenue increases, and cost shifts (for example, between funds).
https://lao.ca.gov/Publications/Report/4662