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

Feb 23, 2026 - In the case of the Cannabis Tax Program, we note: The administration has not presented any arguments linking the General Fund ’s share of costs to its share of indirect benefits. This is not part of a broad, systematic effort to allocate costs based on indirect benefits.
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Namely, those tax credits could have been awarded to another applicant who would have been more likely to achieve their milestones. However, as we discuss next, this has not been the case in the last few years of the program.
https://lao.ca.gov/Publications/Report/5162

Updating the California Necessities Index

Aug 14, 2025 - Therefore, the BLS will likely continue publishing the statistics required to calculate these s tatistics, making this option likely more robust to future publication decisions. Recommendation Rank of Options.
https://lao.ca.gov/Publications/Report/5065

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

Feb 28, 2025 - Effects of Los Angeles Wildfires on Industry Are Unknown, but Likely Small. The recent Los Angeles wildfires caused significant property damage, primarily in the Pacific Palisades and Altadena neighborhoods.
https://lao.ca.gov/Publications/Report/5000

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - These workers likely would be affected directly by proposals to increase the statewide minimum wage. Limitations of Survey-Based Estimates. Like many economic measurements, our estimates come from survey data.
https://lao.ca.gov/Publications/Report/4878/1

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - Some patients likely received more than one donation in 2024, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2024, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/5059

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - The veto message described these agreements as “an important local tool that captures additional economic activity, particularly in rural and inland California cities that continue to face significant economic challenges like high unemployment rates. ” 2024 Law Requires Disclosure of Local Sales Tax Rebates.
https://lao.ca.gov/Publications/Report/5074

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

May 12, 2022 - Providing tax refunds to vehicle owners would be less directly linked to fuel consumption, but would provide some related relief given that these individuals likely drive to some degree. Providing rebates to zero ‑emission vehicle owners (as included in the Governor ’s proposal), however, would not have any link to gas price  burden.
https://lao.ca.gov/Publications/Report/4597

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The 2025-26 California Spending Plan: Other Provisions 90 $6,314.1 For a variety of reasons, we do not reflect certain capital outlay projects in the figure or linked table. Specifically, to avoid double counting previously provided funds or because specific data are not available, we do not include projects for which funding is: (1)  continuously appropriated, such as some bond
https://lao.ca.gov/Publications/Report/5081/

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - …But Likely Below Original Projections. Given the current revenue estimates, we anticipate that annual revenues are likely to be lower than the $159  million estimated when Chapter  231 went through the policy process.
https://lao.ca.gov/Publications/Report/4970