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

Feb 23, 2026 - As far as we know, Proposition  64 and the Legislature ’s budget actions have not conveyed any intent to use the General Fund to support the Cannabis Tax Program. In contrast, as noted above, Proposition  64 authorizes continuous appropriations from the Cannabis Tax Fund to pay for the Cannabis Tax Program, requiring no action by the Legislature.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - We identify some of the major actions taken in the 2025-26 budget process below. Dolly Parton ’s Imagination Library. The budget includes an estimated $39  million one-time General Fund for Dolly Parton ’s Imagination Library.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This makes each inspection more productive but also more resource-intensive due to the staff time associated with enforcement actions. Many Possible Explanations for Trends in Citations and Seizures.
https://lao.ca.gov/Publications/Report/4966

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Without safeguards to make sure eligible workers can get benefits easily, the state ’s policies and actions have tilted the UI program out of balance. Individually, policies and actions aimed at preventing fraud may appear justified and reasonable.
https://lao.ca.gov/Publications/Report/4615

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

May 12, 2022 - Provide free transit services. a a Included in Governor ’s proposed package of actions. b Governor proposed deferring scheduled inflation increases to gasoline and diesel excise tax rates in 2022 ‑23.
https://lao.ca.gov/Publications/Report/4597

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Jan 26, 2022 - LAO Comments Proposal Consistent With Previous Legislative Action. Assembly Bill  80 partially conformed state law with federal tax treatment of other federal pandemic ‑related economic relief programs.
https://lao.ca.gov/Publications/Report/4501

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - State statutes establish goals for reducing statewide GHG emission and direct the California Air Resources Board (CARB) to take regulatory actions to meet these goals. In December 2018, CARB adopted the ICT regulation.
https://lao.ca.gov/Publications/Report/4890

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - When programs require specific legislative action to adjust for inflation, those adjustments are less likely  to  occur. There  are  benefits to both automatic and legislatively determined adjustments.
https://lao.ca.gov/Publications/Report/4647

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - 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. Slightly Lower Prices at the Pump. Available  evidence suggests that lower excise taxes likely would result in lower retail prices.
https://lao.ca.gov/Publications/Report/4528

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

Feb 28, 2023 - “Lights, camera, but no action? Tax and economic development lessons from state motion picture incentive programs. ” The American Review of Public Administration 48.1 (2018): 33 ‑51. Thom, Michael. “Time to yell “cut?
https://lao.ca.gov/Publications/Report/4713