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

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 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - Across all programs in this agency (including, for example, Medi ‑Cal, In ‑Home Supportive Services, developmental services, and child care), our estimates are $6  billion higher than the administration ’s projection by 2026 ‑27.
https://lao.ca.gov/Publications/Report/4772

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - For example, child care vouchers are based on a survey of market child care costs, however, the Legislature must adopt new rates based on those surveys in order to adjust the value of the vouchers for inflation.
https://lao.ca.gov/Publications/Report/4647

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Common reasons a worker would not meet the available requirement include (1)  caring for a child at home, (2)  not having legal work status, (3)  seeking part ‑time work when the prior job was full time, (4)  not commuting longer distances for a new job, and (5)  using the period of unemployment to change careers.
https://lao.ca.gov/Publications/Report/4615