The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - To help address the state budget shortfall, the budget package includes a reduction of $15  million in one-time General Fund that had been provided in a prior year for the Extreme Heat and Community Resilience Program.
https://lao.ca.gov/Publications/Report/5081/

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

Feb 23, 2026 - CDTFA ’s Cannabis Tax Program administers a 15  percent excise tax on retail sales of cannabis products. Some of the revenues from this tax pay for CDTFA ’s administration of the program, including enforcement activities.
https://lao.ca.gov/Publications/Report/5132

The 2018-19 Budget: California’s New Tax Departments

Apr 4, 2018 - In September 2017, the Governor signed A B  131 , which further clarified some of the changes made by A B  102 . Tax Administration CDTFA. Under the new laws, CDTFA administers most of the tax and fee programs formerly administered by BOE.
https://lao.ca.gov/Publications/Report/3796

Fixing Unemployment Insurance

Dec 2, 2024 - This gives a current reserve target of around $15  billion. In other words, the state would need $15  billion in reserves today to cover one year of typical recession ‑level UI costs. (The box below describes the rationale behind this recommendation.)
https://lao.ca.gov/Publications/Report/4943

The 2019-20 Budget: California Spending Plan—Expands Earned Income Tax Credit (EITC)

Oct 17, 2019 - The limit will be adjusted for inflation annually after the state minimum wage reaches $15. (Under current law, minimum wage is expected to reach $15 an hour in 2022). Provides Additional Credit for Filers With a Dependent Under Age Six.
https://lao.ca.gov/Publications/Report/4099

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

The 2019-20 Budget: Proposition 56 Revenues: Reductions in Fixed Allocations

Feb 14, 2019 - Suppose —hypothetically —that CDTFA ’s 2018 ‑19 backfill calculation produces an estimate of 15  percent. Under the year-over-year method, the administration would calculate the 2020 ‑21 allocation by starting with the prior year ’s allocation —in this case, the $36.5  million allocated in 2019 ‑20 —and then reducing it by 15  percent.
https://lao.ca.gov/Publications/Report/3939

Understanding California’s Sales Tax [Publication Details]

May 6, 2015 - It then provides more detail about which transactions are subject to this tax, the variation in tax rates across the state, the distribution of revenue among state and local governments, and revenue growth over the last few decades. (5/12/15: Correction made to expiry date of manufacturing equipment exemption.) (5/12/15: Correction made to difference in sales tax for gasoline.)
https://lao.ca.gov/Publications/Detail/3244

California’s Fiscal Outlook: The 2011-12 Budget [Publication Details]

Nov 10, 2010 - In 2011‑12, such an approach might involve $10 billion of permanent revenue and expenditure actions and $15 billion of temporary budget solutions. In 2012‑13, 2013‑14, and 2014‑15, another few billion of permanent actions each year could be initiated, along with other temporary budget solutions, and so on until the structural deficit was eliminated.
https://lao.ca.gov/Publications/Detail/2365

An Update on California’s Cash Management Situation

Aug 31, 2020 - In March the state delayed the deadlines for filing and payment of the priority General Fund tax revenue sources from April 15 to July 15. This meant the state ’s key revenue month of April was essentially delayed until after the end of the fiscal year.
https://lao.ca.gov/Publications/Report/4266