The 2025-26 California Spending Plan: Health

Oct 16, 2025 - The August session trailer bill (Chapter  105 of 2025 [AB  144, Committee on Budget]) modifies state law ’s requirements around federal vaccine guidance. Whereas previous law generally required providers, schools, and other groups to follow current federal recommendations, the legislation creates a new baseline.
https://lao.ca.gov/Publications/Report/5075

The 2025-26 California Spending Plan: Transportation

Oct 16, 2025 - (Earlier budget language —Chapter  5 of 2025 [AB  102, Gabriel] had authorized DOF to provide a $750  million loan to these agencies contingent on subsequent legislation, which was never enacted.) Chapter  104 requires DOF to complete this examination by January 10, 2026, and to include any proposal it develops in the Governor ’s January 2026-27 budget.
https://lao.ca.gov/Publications/Report/5077

The 2025-26 California Spending Plan: Natural Resources and Environmental Protection

Oct 16, 2025 - To achieve budget savings, the spending plan also reverts $32  million General Fund that was previously appropriated for the acquisition phase of a new CalFire training center, as highlighted earlier in Figure  4.
https://lao.ca.gov/Publications/Report/5080

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - For example, the budget includes $3  million on an ongoing basis from PUCURA to implement Chapter  413 of 2024 (AB  2666, Boerner), which is aimed at ensuring electric and gas utilities do not recover more than their authorized rates of return from consumers.
https://lao.ca.gov/Publications/Report/5081/

The 2025-26 California Spending Plan: Proposition 4

Oct 16, 2025 - The 2025-26 California Spending Plan: Proposition 4 $3,470 35% a $181 million of this amount was provided through Chapter 2 of 2025 (AB 100, Gabriel) and was available for administering departments to expend beginning in April 2025.
https://lao.ca.gov/Publications/Report/5076

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - A new law, Chapter  842 of 2024 (AB  2854, Irwin), requires local governments to provide information on these agreements each year, starting with fiscal year 2023-24. We describe some key aspects of these rebates in the next section.
https://lao.ca.gov/Publications/Report/5074

Cannabis Tax Revenue Update (2025 Q2) [EconTax Blog]

Sep 15, 2025 - Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022. As required by this law, the administration raised the retail excise tax rate to 19 percent on July 1, 2025.
https://lao.ca.gov/LAOEconTax/Article/Detail/838

Cannabis Tax Revenue Update (2025 Q2) [EconTax Blog]

Sep 15, 2025 - Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022. As required by this law, the administration raised the retail excise tax rate to 19 percent on July 1, 2025.
https://lao.ca.gov/LAOEconTax/article/Detail/838

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - The Legislature ratified the current Unit 8 MOU through Chapter 1001 of 2024 (AB 181, Committee on Budget). The ratified MOU is scheduled to remain in effect through June 30, 2026. Our analysis of the ratified agreement can be found here .
https://lao.ca.gov/Publications/Report/5066

Firearms and Ammunition Revenue Update (2025 Q2) [EconTax Blog]

Aug 18, 2025 - Firearms and Ammunition Revenue Update (2025 Q2) [EconTax Blog] Firearms and Ammunition Revenue Update (2025 Q2) August 18, 2025 Seth Kerstein Beginning July 2024, Chapter 231 of 2023 (AB 28, Gabriel) imposed an 11 percent excise tax on retail sales of firearms, firearm precursor parts, and ammunition, with some exemptions.
https://lao.ca.gov/LAOEconTax/article/Detail/836