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

Feb 23, 2026 - In the case of the Cannabis Tax Program, we note: The administration has not presented any arguments linking the General Fund ’s share of costs to its share of indirect benefits. This is not part of a broad, systematic effort to allocate costs based on indirect benefits.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The 2025-26 budget package includes up to $20  million for DOF to enter into one or more new contracts to implement operational improvements that allow the state to reduce state operations expenditures.
https://lao.ca.gov/Publications/Report/5081/

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Under permanent law, filers can claim a nonrefundable credit of between 20  percent and 35  percent (depending on income) of the first $3,000 of annual expenses for one child under the age of 13 or the first $6,000 (combined, not individually) for two or more children.
https://lao.ca.gov/Publications/Report/4410

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Linking this definition to the one laid out above, most —but not necessarily the vast majority —of the workers in each low-wage occupation are low-wage workers. Largest: Home Health and Personal Care Aides.
https://lao.ca.gov/Publications/Report/4878/1

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Next, we examine some economic and demographic features of two groups of jurisdictions: (1)  those whose 2023-24 rebate payments totaled $1 to $20 per resident, and (2)  those whose rebate payments totaled more than $20 per resident.
https://lao.ca.gov/Publications/Report/5074

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 2026-27 Budget: California Competes Extension

Mar 18, 2026 - This is especially consistent with the 20 18 changes, since professional service firms tend to be classed as “non-tradeable, ” meaning they are often already required to locate near their customer base, and thus tax incentives are unlikely to influence their decision to locate in California.
https://lao.ca.gov/Publications/Report/5162

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - “Counterfactual Decomposition of Changes in Wage Distributions Using Quantile Regression. ” Journal of Applied Econometrics 20: 445-465.
https://lao.ca.gov/Publications/Report/4878/4

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