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

Feb 23, 2026 - Most of the revenues pay for child care, environmental protection, and other types of programs. Tobacco Tax and Licensing Programs. The department runs three tobacco ‑focused programs: The Cigarette and Tobacco Products Tax Program administers a $2.87 per pack tax on combustible cigarettes and a 54  percent tax (adjusted annually) on the wholesale cost of other tobacco products, such as e ‑cigarettes, cigars, and chewing tobacco.
https://lao.ca.gov/Publications/Report/5132

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Child Care Credit The federal child care credit is an income tax provision allowing filers with income below a certain level to reduce their tax liability by a percentage of their eligible child care expenses.
https://lao.ca.gov/Publications/Report/4410

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - (The budget separately provides $5  million ongoing General Fund to the California Highway Patrol for staff in the Computer Crimes Investigation Unit, which assists in investigations of child sexual abuse material and human trafficking.)
https://lao.ca.gov/Publications/Report/5081

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Combining information about the presence of other workers and children in the household, we see that roughly 10  percent of low-wage workers are the only wage earner in a household with at least one child under 18.
https://lao.ca.gov/Publications/Report/4878/1

Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - Similarly, because policies that subsidize child care are designed to increase the demand for child care, the options presented in this report could increase child care costs to some small degree due to increased demand for services.
https://lao.ca.gov/Publications/Report/3417

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - This allows a child to inherit their parent ’s lower taxable property value. Parent-to-Child Exclusions Have Had a Notable Impact on Revenues. Over the past decade, around 10  percent of property transfers have taken advantage of the parent-to-child exclusion to prevent an increase in property tax payments.
https://lao.ca.gov/Publications/Report/3693

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - For a single minimum-wage worker with one child, housing is unaffordable in all but three California counties. The affordability problem becomes more extreme if we focus on coastal areas or single parents with two or three children.
https://lao.ca.gov/Publications/Report/4878/3

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - Consider Allocating Funds To Child Care Instead. The Legislature could consider rejecting the Governor ’s proposal and using the resulting increase in General Fund revenue to fund additional child care slots.
https://lao.ca.gov/Publications/Report/4040

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

Mar 1, 2018 - For example, in 2017 ‑18, the state created the Emergency Child Care Bridge Program, which allows foster families to access subsidized child care funding immediately. The administration includes this program in workload budget under the rationale that the state has long provided funding for foster services and related support for foster parents, even if this particular service —immediate access to subsidized child care —is new.
https://lao.ca.gov/Publications/Report/3765

The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion

May 14, 2018 - In addition, if they do not have a qualifying child, eligible filers must be at least age 25 and younger than age 65. Governor ’s Proposal Expand EITC to Close Age Gaps and Compensate for Rising Minimum Wage.
https://lao.ca.gov/Publications/Report/3835