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

Feb 19, 2025 - This is because Chapter  231 makes these registration certificates an additional requirement to be licensed by DOJ to sell firearms and ammunition. Accordingly, revocation of a registration certificate would make a business unable to sell firearms or ammunition in the state.
https://lao.ca.gov/Publications/Report/4970

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Conversely, Black Americans have historically been underrepresented in both Hollywood, and many higher ‑paying fields more generally, relative to their share of the national population. Therefore, representation proportionate to California ’s population is simply one of many statistics that can be considered as part of the state ’s equity objectives.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Among many other provisions, the law established the National Semiconductor Technology Center (NSTC) and Natcast. The NSTC is a cooperative public-private effort to advance semiconductor research and development (R &D).
https://lao.ca.gov/Publications/Report/5018

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - Production companies allocated a tax credit may make a one ‑time election to make the credit refundable. This option allows taxpayers who do not have a significant California tax liability to more effectively utilize the credit.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This makes each inspection more productive but also more resource-intensive due to the staff time associated with enforcement actions. Many Possible Explanations for Trends in Citations and Seizures.
https://lao.ca.gov/Publications/Report/4966