The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Under the Governor ’s proposal, CDTFA should have adequate budgetary authority to take on the new statutory responsibilities without detracting from its existing responsibilities. In practice, however, budgetary authority might not be the most binding resource constraint.
https://lao.ca.gov/Publications/Report/4966

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - (We provide additional information about gasoline taxes at https://lao.ca.gov/Transportation/FAQs .) State Adjusts Fuel Excise Taxes Annually. Under current law, the state adjusts its fuel excise tax rates on July 1 every year.
https://lao.ca.gov/Publications/Report/4528

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

Feb 19, 2025 - 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. It also required CDTFA ’s administrative costs be addressed first prior to any other allocations.
https://lao.ca.gov/Publications/Report/4970

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Local governments, such as cities, counties, and local transit authorities, generally own and operate these agencies. In 2019, passenger fares and fees provided 17  percent of funding for these agencies.
https://lao.ca.gov/Publications/Report/4890

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - Some options include: California Competes tax credits, New Employment tax credits, Research and Development tax credits, and the California Alternative Energy and Advanced Transportation Financing Authority ’s sales and use tax exclusion program.
https://lao.ca.gov/Publications/Report/4846

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - The same section of Government Code also gives the Department of Finance the authority to change the scope of major projects with notification to the Joint Legislative Budget Committee and, in cases where a project is authorized with multiple fund sources, to determine which of the fund sources will bear the costs of that augmentation.
https://lao.ca.gov/Publications/Report/4647

The 2018-19 Budget: The Administration's Proposition 55 Estimates in the May Revision

May 22, 2018 - Proposition  55 adds that currently authorized services must be interpreted as those that were “currently authorized ” as of January 1, 2016. The Administration Continues to Identify a Deficit Under Calculation.
https://lao.ca.gov/Publications/Report/3844

Managing California’s Cash

Sep 3, 2019 - A subsequent related case in 1936 c hallenged the state ’s authority to pay registered warrants in the following biennium —that is, to have the liability cross fiscal years. Again, the court found that the Legislature was within its legal authority to do so.
https://lao.ca.gov/Publications/Report/4092

The 2018-19 Budget: The Administration’s Proposition 55 Estimates

Mar 1, 2018 - The list of programs in Figure   4 i s short because DOF interprets currently authorized services very broadly. Specifically, the administration has: A Broad Interpretation of “Authorized Services. ” In some cases, the administration appears to be interpreting currently authorized services to mean any services of the general type that were in place on January  1, 2016, even if the specific service was not funded or available at that time.
https://lao.ca.gov/Publications/Report/3765

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Then, With Oversight, Give Appeals Board Authority to Set Policy and Practices. State law requires EDD to apply UI policy in accordance with precedent decisions made by the full appeals board of the CUIAB.
https://lao.ca.gov/Publications/Report/4615