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

Feb 23, 2026 - When we reviewed this issue in The 2015‑16 Budget: Cigarette Tax and Licensing Programs , we did not find this argument compelling. We recommended that the Licensing Program be funded exclusively through license fees, which is how it is funded today.
https://lao.ca.gov/Publications/Report/5132

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943

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

Feb 28, 2025 - The amount of credits available annually under the program has grown from $100  million in 2009 to $330  million as of 2015. The credit can be used to defray corporation, personal income, or sales tax  liabilities.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - From 2015-2018, according to a rigorous third-party evaluation , LA:RISE participants had higher earnings and employment while working at an ESE but did not see long-term benefits after the transitional job ended.
https://lao.ca.gov/Publications/Report/5018

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

Feb 28, 2023 - The CFC allocated $1.55  billion in tax credits to 238 productions between 2015 and 2020. The average credit amount per production under Program 2.0 ($6.5  million) was notably higher than under the earlier program (about $2  million).
https://lao.ca.gov/Publications/Report/4713

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Cap binding since 2015. None. In 2019, purchasers applied $270  million of exemptions to $6.9  billion of equipment. Individual cap? Regulatory soft cap: $10  million of exemption per year (roughly $115  million of equipment).
https://lao.ca.gov/Publications/Report/4327