Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Under AB  784, the exemption would have ended on January 1, 2024. Chapter  353 of 2022 (AB  2622, Mullin) pushed back the expiration date to January 1, 2026 and required our office to publish our analysis by May 1, 2024.
https://lao.ca.gov/Publications/Report/4890

The 2025-26 Budget: CDTFA’s Tobacco Programs [Publication Details]

Feb 14, 2025 - In this post, we provide information to support the Legislature’s oversight of the Department of Tax and Fee Administration’s (CDTFA’s) tobacco programs. In particular, we offer background information; comments on revenue trends, CDTFA’s enforcement activities, and the AB 3218 budget change proposal (BCP); and questions that budget subcommittees may wish to ask about these issues.
https://lao.ca.gov/Publications/Detail/4966

The 2025-26 Budget: California State Library

Mar 7, 2025 - Chapter  249 of 2022 (AB  179, Ting) appropriated $2  million one-time General Fund to the City of San Diego for the construction of the Beverly and Joseph Glickman Hillel Center. Though the center has been constructed, the State Library indicated the center ultimately was unable to accept the funding and withdrew its request.
https://lao.ca.gov/Publications/Report/5013

The 2025-26 Budget: In-Home Supportive Services

Mar 6, 2025 - The Department of Social Services was required in statute (Chapter  46 of 2024 [AB  161, Committee on Budget]) to review the budgetary methodology used to determine annual funding for the county administration of IHSS alongside workload and administrative costs.
https://lao.ca.gov/Publications/Report/5009

The 2025-26 Budget: Governor’s Office of Service and Community Engagement

Mar 11, 2025 - Both U.S. citizens and California Dream Act students (sometimes referred to as AB  540 students) are able to participate in the program. (This latter group consists primarily of undocumented students.)
https://lao.ca.gov/Publications/Report/5015

The 2025-26 Budget: Child Welfare

Feb 13, 2025 - The 2024-25 spending plan amended and added substantial new statutory language establishing the permanent rate structure —referred to as the Tiered Rate Structure —and extending the duration of the interim rate period until permanent rates can be implemented (Chapter  46 of 2024 [AB  161, Committee on Budget]).
https://lao.ca.gov/Publications/Report/4962

Cannabis Tax Revenue Update [EconTax Blog]

Aug 30, 2023 - AB 195 established a “baseline ” level of annual funding for these programs and included some mechanisms intended to maintain funding at the baseline. Most notably, AB 195 appropriated $150 million General Fund to backfill funding shortfalls if cannabis revenues came in lower than expected in 2022-23 or 2023-24.
https://lao.ca.gov/LAOEconTax/article/Detail/781

Cannabis Tax Revenue Update [EconTax Blog]

Aug 30, 2023 - AB 195 established a “baseline ” level of annual funding for these programs and included some mechanisms intended to maintain funding at the baseline. Most notably, AB 195 appropriated $150 million General Fund to backfill funding shortfalls if cannabis revenues came in lower than expected in 2022-23 or 2023-24.
https://lao.ca.gov/LAOEconTax/Article/Detail/781

The 2025-26 Budget: Proposition 4 Spending Plan

Feb 12, 2025 - As highlighted earlier in Figure  4, the Governor ’s proposal shifts support for previous commitments totaling $273  million from the General Fund and $32  million from GGRF to Proposition  4 funds. The result of the Governor ’s proposed fund shifts is threefold: it (1)  maintains previously planned amounts for existing activities, (2)  frees up General Fund and GGRF resources to
https://lao.ca.gov/Publications/Report/4958

The 2024-25 California Spending Plan: Human Services

Oct 2, 2024 - This year ’s developmental services trailer bill legislation codifies the Legislature ’s findings and declarations establishing the foundation for the Master Plan (Chapter  47 of 2024 [AB  162, Committee on Budget]).
https://lao.ca.gov/Publications/Report/4933/1