The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - CDTFA runs three tobacco-focused programs: The Cigarette and Tobacco Tax Program administers a $2.87 per pack tax on combustible cigarettes and a 53  percent tax (adjusted annually) on the wholesale cost of other tobacco products, such as e-cigarettes, cigars, and chewing tobacco.
https://lao.ca.gov/Publications/Report/4966

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

Feb 28, 2025 - Since the credit is consistently oversubscribed, increasing t he annual cap would likely result in a corresponding increase in credits awarded. Legislature ’s Response to Proposal Should Depend on the Importance of Protecting Hollywood Relative to Other Goals.
https://lao.ca.gov/Publications/Report/5000

Annual Report on Tax Exemptions for Medicinal Cannabis

Jul 1, 2021 - In 2020, licensees identified 13, 278 t ransactions as medicinal donations. The data do not tell us who received each donation. Some patients likely received more than one donation in 2020, so this total likely overstates the number of distinct patients.
https://lao.ca.gov/Publications/Report/4447

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The estimated total project cost is $53  million. Construction is scheduled to begin in November 2025 and expected to be complete by January 2028. Proposition  4 (2024). The budget package allocates funds authorized by Proposition  4, which provided $10  billion in bond funds for activities designed to increase the state ’s resilience to the impacts of climate change.
https://lao.ca.gov/Publications/Report/5081/

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Of course, some workers at these ages presumably move from low-wage jobs to mid-to-high-wage jobs, but such movement does not appear to be much larger than movemen t in the opposite direction. Substantial Share of Workers in Their Late Thirties Are in Low-Wage Jobs.
https://lao.ca.gov/Publications/Report/4878/2

Fixing Unemployment Insurance

Dec 2, 2024 - Why Hasn ’t the State ’s Tax System Worked? The state ’s UI tax system —including its tax rates, tax schedule, taxable wage base, and experience rating —cannot generate sufficient employer contributions to build and maintain adequate reserves.
https://lao.ca.gov/Publications/Report/4943

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

Feb 11, 2022 - The 2003 ‑04 Budget Act abolished the agency and state funding for many of its programs designed to encourage economic development. GO ‑Biz was established statutorily in 2011 to be the lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth.
https://lao.ca.gov/Publications/Report/4529

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

Mar 18, 2025 - The program only requires that the applicant has not received a California Competes tax credit for the same jobs or investment for which the grant is sough t. The determination of suitability for the grant is done alongside a more general evaluation of the application by the California Competes staff.
https://lao.ca.gov/Publications/Report/5018

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - In assessing an economic stimulus proposal, consider which groups would directly benefit from t he new program and whether that is consistent with the needs of the economy. Some Proposals Intended to Address Inequities.
https://lao.ca.gov/Publications/Report/4331

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

Feb 28, 2023 - Two studies that better reflects this research finding suggest tha t each $1 of film credit results in $0.20 to $0.50 of state revenues (Owens and Rennhoff [2020]), Rickman and Wang [2020]). Governor’s Proposal to Extend the Credit Extend the Credit for Five Years.
https://lao.ca.gov/Publications/Report/4713