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

Feb 28, 2025 - As shown in Figure 1, California’s motion picture production workforce is by far the largest in the United States, over 2.5 times the size of its largest competitor (New York), and has held fairly steady in size over the last two decades.
https://lao.ca.gov/Publications/Report/5000

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - New vs. Existing Programs. Funding is currently proposed to be allocated through a new program under CalSTA. However, other existing programs—like the Trade Corridor Enhancement Program, which is administered by California Transportation Commission and funds similar goods movement infrastructure projects—could be used to allocate the proposed funding.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - ZEBs Are Growing Share of New Buses. Figure  2 displays the annual share of new buses that are ZEBs. This share has been growing over time. In 2020, 10  percent of buses entering service for large transit agencies were ZEBs; by 2022, that share had grown to 28  percent.
https://lao.ca.gov/Publications/Report/4890

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

Mar 18, 2025 - In late 2024 and early 2025, they announced the locations: a design and collaboration facility (DCF) in Sunnyvale; an extreme ultraviolet accelerator in Albany, New York; and an advanced packaging piloting facility in Tempe, Arizona.
https://lao.ca.gov/Publications/Report/5018

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

Feb 23, 2026 - We recommend that the Legislature adopt a modified version of this proposal and conside r whether new provisional language is needed to prevent such problems from recurring. Background Cannabis Tax Program.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - New and Ongoing Efforts to Achieve Efficiencies Department of Finance (DOF) Contract to Implement Operational Improvements. 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

Updating the California Necessities Index

Aug 14, 2025 - First, the new measure should —to the extent feasible —minimize quantitative differences from the old measure. To assess this, we calculate each new measure using data from prior years and calculate the difference between each new measure and the CNI in prior years.
https://lao.ca.gov/Publications/Report/5065

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

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax Update on Implementation of New Firearm and Ammunition Tax Background New Excise Tax on Firearms and Ammunition Created.
https://lao.ca.gov/Publications/Report/4970

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost.
https://lao.ca.gov/Publications/Report/5059