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

Feb 23, 2026 - The Governor ’s proposed level of spending on cannabis and tobacco enforcement is just one among a range of reasonable policy options available to the Legislature. Trade ‑Offs Depend on Personnel Constraints.
https://lao.ca.gov/Publications/Report/5132

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent. One percentage point of this rate, known as the Bradley-Burns tax, goes to local governments —primarily cities —for general purposes.
https://lao.ca.gov/Publications/Report/5074

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

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 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Relatedly, action taken in Chapter  27 of 2025 (AB  1138, Zbur and Allen) makes additional changes to version 4.0, including but not limited to: increasing the size of tax credit awards as a percentage of qualified expenditures, expanding the range of productions that are eligible for the credit, and enhancing the size and scope of the Career Pathways Program.
https://lao.ca.gov/Publications/Report/5081

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - It is comfortably within the range of minimum wage increases in the U.S. over the last four decades —closer to the bottom of that range than the top. Coming Into 2024, Roughly 10  Percent of Workers Made $16 Per Hour or Less.
https://lao.ca.gov/Publications/Report/4878/3

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

Feb 28, 2025 - The annual amount of credit claims per year has settled in the range of $150  million to $200  million for the last several years. Claims were lower in the first several years of the program because (1)  the amount of credits available was lower and (2)  credit claims often lag behind the initial award as taxpayers can carry forward credits if they do not have sufficient tax liability in that year.
https://lao.ca.gov/Publications/Report/5000

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

Mar 18, 2025 - Another is that employers in a wide range of industries compete for the program ’s selectively awarded support. These features stand in stark contrast to the $25  million that the administration has proposed to support Natcast.
https://lao.ca.gov/Publications/Report/5018

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - As the filer ’s earnings increase, the EITC amount first grows over a phase-in range, then flattens, then gradually declines over a phase-out range until the credit reaches zero. The ARP increased the maximum benefit for childless filers from $543 to $1,502 and extended both the income range over which filers can claim the maximum benefit and the range over which they can claim any EITC amount.
https://lao.ca.gov/Publications/Report/4410

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - California ’s sales tax rate varies across cities and counties, ranging from 7.25  percent to 10.75  percent. The overall rate includes a state General Fund rate of roughly 4  percent, plus various smaller rates that fund local programs.
https://lao.ca.gov/Publications/Report/4890