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

Feb 23, 2026 - This program is a key element of the Master Settlement Agreement that California and 45 other states reached with the four largest cigarette manufacturers in 1998. The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e ‑cigarettes.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This fee-funded program is a key element of the Master Settlement Agreement that California and 45 other states reached with the four largest cigarette manufacturers in 1998. The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e-cigarettes.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 Budget: Initial Comments on the Governor's May Revision

May 17, 2025 - Proposition  98 (1998) sets a minimum funding requirement for schools and community colleges based on formulas in the State Constitution. Compared with the Governor ’s budget, the General Fund portion of this requirement is down $3.9  billion across 2024 ‑25 and 2025 ‑26.
https://lao.ca.gov/Publications/Report/5044

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - For example: On March  10, 2005, Governor Schwarzenegger terminated 17 emergencies dating back to December 1998. All but two had been proclaimed under previous administrations but had not been terminated.
https://lao.ca.gov/Publications/Report/5029

The 2022-23 Budget: Monitoring Correctional System Staff Misconduct Investigations

Feb 9, 2022 - In 1998, following continued complaints of staff misconduct within CDC, the Legislature moved OIG out of YACA and established it as an independent state agency responsible for oversight and investigation of correctional programs, reporting directly to the Governor.
https://lao.ca.gov/Publications/Report/4520

Overview of Special Education Funding Models

Dec 17, 2021 - These benefits are consistent with those identified by California when the census ‑based A B  602 model was first implemented in 1998. We  note that the federal government allocates most special education funding through a census ‑based formula based on a state ’s share of the national child population and national population of children living in poverty.
https://lao.ca.gov/Publications/Report/4486

Funding for students attending private schools. [Ballot]

Oct 13, 2021 - The state currently is paying $2.6 billion annually related to five school bonds it sold between 1998 and 2016. Federal Funding. Most of the funding provided by the federal government supports three main activities: (1) serving meals to low-income students (primarily through the National School Lunch Program), (2) providing academic support and other services at low-income schools, and (3) educating students with disabilities.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-011

Funding for students attending private schools and homeschool. [Ballot]

Sep 27, 2021 - The state currently is paying $2.6 billion annually related to five school bonds it sold between 1998 and 2016. Federal Funding. Most of the funding provided by the federal government supports three main activities: (1) serving meals to low-income students (primarily through the National School Lunch Program), (2) providing academic support and other services at low-income schools, and (3) educating students with disabilities.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-006