The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - Under our outlook, Proposition  98 General Fund spending on schools and community colleges is $89  billion in 2026 ‑ 27 —nearly $12  billion above our projected 2023 ‑24 level and $5  billion higher than the administration ’s projection for 2026 ‑27.
https://lao.ca.gov/Publications/Report/4772

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The Cigarette and Tobacco Products Compliance Fund had a $2  million surplus in 2023-24 and entered 2024-25 with a $12  million balance. In principle, these resources, together with the proposed augmentation, should cover the cost of implementing these laws without any need to redirect resources away from other aspects of the licensing program.
https://lao.ca.gov/Publications/Report/4966

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 Local Sales Tax Rebates in 2023-24 Background Bradley-Burns Tax Provides Funding for Cities and Counties. California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent.
https://lao.ca.gov/Publications/Report/5074

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5074

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

Feb 19, 2025 - LAO Comments General Fund, Rather Than Tax Revenues Paid for 2023-24 Implementation Costs. Chapter  231 authorized a $2.4  million General Fund loan to CDTFA, which was supposed to be prioritized for repayment with the new excise tax revenues.
https://lao.ca.gov/Publications/Report/4970

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount represents a $105  million (24  percent) reduction from the revised 2024-25 level. (This does not reflect some adjustments related to Control Sections 4.05 and 4.12 of the 2024-25 and 2025-26 budgets.
https://lao.ca.gov/Publications/Report/5081

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - The standard useful life of a bus is 12 years, so CARB set these requirements with an eye toward completing the statewide transition to ZEBs by 2040. CARB Exempts Transit Agencies From ICT Requirements Under Some Conditions.
https://lao.ca.gov/Publications/Report/4890

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - Annual Report on Tax Exemptions for Medicinal Cannabis June 24, 2025 Annual Report on Tax Exemptions for Medicinal Cannabis Statutory Data Reporting Requirement. Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis.
https://lao.ca.gov/Publications/Report/5059

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - Each adjustment reflects a 12 ‑month change in the California Consumer Price Index (CA CPI) —a broad measure of the prices California households pay for goods and services. For  example, the rate adjustment scheduled for July  1,  2022 will reflect the 12 ‑month change in the CA  CPI from November 1, 2020 to November 1, 2021.
https://lao.ca.gov/Publications/Report/4528

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Based on our November revenue forecasts, this change would reduce General Fund revenues by roughly $5  billion in 2023 ‑24. Returning to the historical payment schedule would have little net effect on revenue in 2024 ‑25.
https://lao.ca.gov/Publications/Report/4722