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

Feb 23, 2026 - CDTFA ’s Cannabis Tax Program administers a 15  percent excise tax on retail sales of cannabis products. Some of the revenues from this tax pay for CDTFA ’s administration of the program, including enforcement activities.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - To help address the state budget shortfall, the budget package includes a reduction of $15  million in one-time General Fund that had been provided in a prior year for the Extreme Heat and Community Resilience Program.
https://lao.ca.gov/Publications/Report/5081/

Fixing Unemployment Insurance

Dec 2, 2024 - This gives a current reserve target of around $15  billion. In other words, the state would need $15  billion in reserves today to cover one year of typical recession ‑level UI costs. (The box below describes the rationale behind this recommendation.)
https://lao.ca.gov/Publications/Report/4943

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Roughly 20  percent live with one child, 15  percent with two children, and fewer than 10  percent with three or more children. The numbers for mid-to-high-wage workers are similar. Roughly 10  Percent of Low-Wage Workers Are Sole Breadwinner With Children.
https://lao.ca.gov/Publications/Report/4878/1

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

Feb 28, 2023 - In tax years 2017 through 2019, 10  to  15  taxpayers annually used film tax credits to reduce their taxes. Program 2.0 Demographics. Demographic data voluntarily submitted to the CFC by film tax credit recipients suggests that some demographic groups are underrepresented among the workforce on tax credit productions.
https://lao.ca.gov/Publications/Report/4713

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Between 15 percent and 20 percent of workers who apply for UI during normal economic times experience delays. Review usefulness of state ’s current identity proof requirements, which frequently delay eligible claims.
https://lao.ca.gov/Publications/Report/4615

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Created a new requirement for participants to make at least 15  percent of the projected purchases within 18 months of receiving the award. Recommendation Recommend Rejecting Governor ’s Proposal. As noted above, the Governor ’s proposal relies primarily on local funding.
https://lao.ca.gov/Publications/Report/4327

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - The Port of Los Angeles has already identified a 15 ‑acre location to be used for the training campus. According to the administration, the training facility would build on existing training programs at the Port of Los Angeles.
https://lao.ca.gov/Publications/Report/4540