The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This foundation operates the Imagination Library, which mails books free of charge to children under age five. Proposition  2 (2024) Workload. The budget provides DGS $59.5  million over 5 years (including $12.5  million in 2025-26) from the 2024 State School Facilities Fund and $356,000 ongoing from various funds.
https://lao.ca.gov/Publications/Report/5081

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

Nov 16, 2022 - In one particularly telling, although narrow, example, the California Department and Fish and Wildlife (CDFW) reported that one project appropriated in the 2020‑21 budget—a pest eradication capital outlay project—experienced a 25 percent increase in estimated cost.
https://lao.ca.gov/Publications/Report/4647

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - All three of these changes could have contributed to the trend shown in Figure  2 if (1)  The 25  percent rule was favoring smaller businesses above better-qualified applicants from larger firms, (2)  larger businesses provide better evidence on how the credit affects their decision-making, and (3)  larger firms are more likely to have, or participate in, job training programs.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues available to fully cover the associated costs.
https://lao.ca.gov/Publications/Report/5130

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

Feb 19, 2025 - Providing an amount less than $75  million annually could still provide CalVIP with a sizeable increase in stable funding —while freeing up some monies to support lower priority Chapter  231 programs, such as those at the judicial branch or DOJ.
https://lao.ca.gov/Publications/Report/4970

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Substantial Rebates in Many Counties … As shown in Figure  2, 2023-24 rebate payments varied across counties. In nine counties, rebates exceeded $5 per resident. In seven others, rebates ranged from $1 to $5 per resident.
https://lao.ca.gov/Publications/Report/5074

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The percentages presented in Figure  1 alone do not give a sense of how diverse the labor forces of version 3.0 productions are relative to both (1)  the overall motion picture workforce in California and (2)  California ’s population as a whole.
https://lao.ca.gov/Publications/Report/5036