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

Feb 23, 2026 - The Governor proposes covering an additional $2  million of annual flavor ban enforcement costs by using existing Compliance Fund appropriations that the department has not been spending. Hemp ‑Derived Cannabinoids.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - These fee increases, which are estimated to generate about $50  million in new revenue through 2027-28, are designed to help DFPI address a significant structural deficit in the Financial Protection Fund.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - CDTFA ’s estimated cost to implement AB  3218 and SB  1230 is $3.3  million in 2024-25, $5.5  million per year in 2025-26 and 2026-27, and $3.1  million in 2027-28 and ongoing. The new laws create penalties that could raise revenue to offset some of these costs.
https://lao.ca.gov/Publications/Report/4966

Updating the California Necessities Index

Aug 14, 2025 - Figure  2 shows differences between the proposed measures in each year since 1978. In about half of years, the CNI differed from the CA CPI ‑U and the CA CPI ‑W by at least 1  percentage point. Therefore, using the CA CPI ‑U or CA CPI ‑W to adjust payments would likely result in significantly different benefit increases in some years relative to the CNI.
https://lao.ca.gov/Publications/Report/5065

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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - 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

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943

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

Feb 19, 2025 - Beginning July 2024, Chapter  231 of 2023 (AB  28, Gabriel) imposed a new excise tax on firearm dealers, firearm manufacturers, and ammunition vendors. Specifically, an 11  percent tax is applied to the gross retail sales of firearms, firearm precursor parts, and ammunition.
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