The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What are the major ways that consumers obtain untaxed tobacco products? What strategies do CDTFA and other law enforcement partners use to address these avenues for tax evasion? Why has the number of tobacco inspections declined so much?
https://lao.ca.gov/Publications/Report/4966

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - However, there are some cases where metrics may want to be viewed more broadly. A good example of this is the Black population in California. Based on the figures presented above, the Black population is somewhat overrepresented in California ’s motion picture industry (6.6  percent) compared to their share of the total population (5.5  percent).
https://lao.ca.gov/Publications/Report/5036

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Furthermore, even some of the counties that have relatively widespread local minimum wages —such as Santa Clara County —contain several cities without such policies. For minimum-wage workers in these cities, housing is even less affordable than the figure would suggest.
https://lao.ca.gov/Publications/Report/4878/3

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many Cities Have Higher Minimum Wages. Many California cities —and the unincorporated areas of Los Angeles County and San Mateo County —set minimum wages that exceed the $16-per-hour statewide minimum.
https://lao.ca.gov/Publications/Report/4878

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

Mar 18, 2025 - Second, the evaluation process includes a quantitative component that rewards providing more jobs and investment per dollar of credit and a qualitative component where GO-Biz staff can potentially identify proposals that would not occur in California, absent the credit, and filter out those that would occur independent of a credit award.
https://lao.ca.gov/Publications/Report/5018

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 13, 2024 - Our office obtained the data described below from the Department of Cannabis Control and the California Department of Tax and Fee Administration (CDTFA). The data come from the state ’s Metrc “track and trace ” system for licensed cannabis.
https://lao.ca.gov/Publications/Report/4912

Fixing Unemployment Insurance

Dec 2, 2024 - As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since. Tax System Had No Room to Work in the Great Recession.
https://lao.ca.gov/Publications/Report/4943

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

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 14, 2023 - Our office obtained the data described below from the Department of Cannabis Control and the California Department of Tax and Fee Administration (CDTFA). The data come from the state ’s Metrc “track and trace” system for licensed cannabis.
https://lao.ca.gov/Publications/Report/4777

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - Other units assist international investors, help businesses obtain information about business permits , administer the California Competes Tax Credit Program, and administer the Cannabis Local Equity Grant Program.
https://lao.ca.gov/Publications/Report/4529