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

Feb 23, 2026 - Revenues from these fees go into the Cigarette and Tobacco Products Compliance Fund (hereafter, “Compliance Fund ”). In 2025, the Legislature and the Governor took a couple of actions to align the Compliance Fund more closely with projected program costs under the new flavor ban laws.
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - State law tasks the Commission on State Mandates (Commission) with determining whether new state laws or regulations affecting local governments create state-reimbursable mandates. Typically, the process for determining whether a law or regulation is a state-reimbursable manda te takes several years.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The proposal would augment CDTFA ’s appropriation from the Cigarette and Tobacco Products Compliance Fund by $3.5  million in 2025-26, bringing the total appropriation to $16.7  million. New Laws Create Ongoing Workload and Perhaps Some Revenue.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Additional Compliance and Enforcement Funding. In addition to the funding shift, the budget provides $2.3  million from the CCF (generally increasing to $4  million by 2028-29 and ongoing) largely to support more routine inspections of licensees.
https://lao.ca.gov/Publications/Report/5081

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In December 2018, CARB adopted the ICT regulation. This regulation requires transit agencies to gradually convert their entire bus fleets to ZEBs. ICT Requirements Ramp Up Over Time. The ICT regulation sets annual requirements for the minimum share of bus purchases that must be ZEBs.
https://lao.ca.gov/Publications/Report/4890

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - This prepayment of corporate and personal income tax throughout the year improves compliance and helps align the timing of tax payments with earnings. For many years, the state directed taxpayers to make four roughly equal estimated tax payments.
https://lao.ca.gov/Publications/Report/4722

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The definition of DEIA adopted by the CFC and in the California Code of Regulations includes a commitment to provide equitable access to opportunities on the basis of a wide range of protected classes.
https://lao.ca.gov/Publications/Report/5036

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Recent Regulations Try to Manage Awards Within Cap. In 2019 and 2020, CAEATFA issued emergency regulations to address various issues, including the growing demand for exclusions. We highlight some of the key regulations in Figure  4 .
https://lao.ca.gov/Publications/Report/4327

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - While it may be premature to identify specific criteria, a more mature proposal would describe a process for developing the criteria and other regulations for administering the grant program. Other key administrat ive details would include whether specific geographic regions or immigrant communities would be targeted and how grant performance would be monitored.
https://lao.ca.gov/Publications/Report/4529

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - To do so, ALJs at the independent CUIAB would work with the State Auditor to review a random sample of denied claims to assess whether EDD denied the claim properly —that is, consistent with state eligibility law and regulations.
https://lao.ca.gov/Publications/Report/4615