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

Feb 23, 2026 - If this could lead to budget adjustments, the Legislature may wish to schedule some of the proposed funding to expire after 2027 ‑28. Direct CDTFA to Stop Spending General Fund on Cannabis Tax Program Immediately.
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/

Updating the California Necessities Index

Aug 14, 2025 - Figure 1 Average Historical Differences Between Proposed Measures and Current CNI Measure Average Historical Difference (Absolute Value) Percent of Years Higher Option A: Remove discontinued category 0.20 Option B: Reassign expenditure weights 0.24 Option C: Use national estimate 0.19 Option D: CA CPI ‑U 0.99 Option D: CA CPI ‑W 1.12 28 CNI = California Necessities Index; CA CPI
https://lao.ca.gov/Publications/Report/5065

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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In 2020, 10  percent of buses entering service for large transit agencies were ZEBs; by 2022, that share had grown to 28  percent. In 2020, 11  percent of buses entering service for small transit agencies were ZEBs; by 2022, that share had grown to 38  percent.
https://lao.ca.gov/Publications/Report/4890

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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In other words, we estimate the 10 th percentile hourly wage for men to be roughly 5  percent to 10  percent higher than the 10 th percentile hourly wage for women. This wage gap is smaller than national estimates, though still substantial.
https://lao.ca.gov/Publications/Report/4878/3

Fixing Unemployment Insurance

Dec 2, 2024 - As Figure  10 shows with some illustrative numbers, this employment tax raises the cost of adding a new employee to a business and that cost is proportionately higher for a low wage worker than a high wage worker.
https://lao.ca.gov/Publications/Report/4943

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Roughly 20  percent live with one child, 15  percent with two children, and fewer than 10  percent with three or more children. The numbers for mid-to-high-wage workers are similar. Roughly 10  Percent of Low-Wage Workers Are Sole Breadwinner With Children.
https://lao.ca.gov/Publications/Report/4878/1

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Over the last decade, two statutes —Chapter  351 of 2013 (AB  10, Alejo) and Chapter  4 of 2016 (SB  3, Leno) —gradually have increased California ’s statewide minimum wage from $8 per hour to $16 per hour.
https://lao.ca.gov/Publications/Report/4878