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

California Community Colleges Proposition 98 Spending by Program [EdBudget]

Jul 23, 2025 - AB = Assembly Bill. MESA = Mathematics, Engineering, Science Achievement. A2MEND = African American Male Education Network and Development. LGBTQ+ = lesbian, gay, bisexual, transgender, queer, and plus.
https://lao.ca.gov/Education/EdBudget/Details/982

New Higher Education Reporting Requirements [EdBudget]

Jul 21, 2025 - New Higher Education Reporting Requirements [EdBudget]     a BBL refers to budget bill language contained in the 2025-26 Budget Act, as enacted by Chapter 4 of 2025 (SB 101, Wiener) and amended by Chapter 5 of 2025 (AB 102, Gabriel).
https://lao.ca.gov/Education/EdBudget/Details/977

MOU Fiscal Analysis: Bargaining Unit 16 (Physicians, Dentists, and Podiatrists)

Jul 14, 2025 - Control Section 3.90 of the 2025-26 budget (as added by Chapter 5 of 2025 [AB 102, Gabriel]) established an expectation of the Legislature that all 21 of the state’s bargaining units would meet and confer in good faith with the administration before July 1, 2025 to achieve savings assumed in the budget.
https://lao.ca.gov/Publications/Report/5064

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Jun 23, 2025 - Following a recommendation from our office, Chapter 39 of 2023 (AB 130, Committee on Budget) amended Section 19826 of the Government Code to establish a regularly occurring cycle so that a new compensation study for each bargaining unit would be released every two years, regardless of the status of its MOU.
https://lao.ca.gov/Publications/Report/5058

Retail Theft in California: Looking Back at a Decade of Change

Jun 12, 2025 - Subsequently, between 2021 and 2023, retail theft increased by 32  percent. Over the entire ten ‑year period —2014 to 2023 —reported retail theft increased by 48 crimes per 100,000  people, or 11  percent.
https://lao.ca.gov/Publications/Report/5055

The 2025-26 Budget: Scholarshare Investment Board

Apr 30, 2025 - (This is 32  percent less than the proposed request of $566,000.) Recommend Revisiting Request for SSMI Position in the Future. SIB has already spent or is in the process of spending state funding dedicated to marketing activities.
https://lao.ca.gov/Publications/Report/5035