California lawmakers considered increasing annual taxes and fees by more than $805 billion during the first 18 months of the 2025-26 legislative session.

California's approach to taxing foreign income.

The governor signed California’s 2025-26 budget bill (AB 102, Gabriel) and trailer bills that enact the $321 billion spending plan, up from $298 billion in the prior fiscal year.

California Tax Facts: An Overview of the Golden State’s Tax Structure describes the taxes imposed by California’s state and local governments, and includes informative charts and tables with statistics on who pays the taxes, how much revenue is collected, and much more.

During the first two months of 2024, as the Legislature began the second half of its 2023-24 session, California lawmakers considered increasing annual taxes and fees by more than $193.28 billion.

During the first year of the 2023-24 session, California lawmakers considered more than $203.7 billion in new taxes and fees, including a “wealth tax,” a government-run health care system that would require hundreds of billions of dollars in new taxes, a tax on oil company earnings, a corporate tax increase that would make California’s rate the highest in the nation, and numerous fee increases. This figure includes all tax and fee legislation introduced from the beginning of the session through July 17, 2023.

California uses “mixed sourcing” rules to ensure that local governments receive substantial sales tax revenue from online sales, regardless of the locations of the retailer or purchaser.

Proponents of treating business property differently for assessment purposes
focus on the additional government spending that the tax increase would make
possible. An estimate of the additional government spending that would be
allowed by one recent proposal is $10.4 billion per year. Of this amount, about $4
billion would be spent by K–12 schools and community colleges, and $6 billion
would be spent by cities, counties, and special districts other than schools.

Ongoing State Tax Revenue Implications of the 2026 California Billionaire Tax Act

A memo from four professors associated with the California Billionaire Tax Act (CBTA) wealth tax initiative attempts to rebut concerns that founders’ net worth could be measured based on their share of voting rights in their companies when this exceeds their economic stake.

California lawmakers considered increasing annual taxes and fees by more than $14.4 billion during the first five months of the 2025-26 legislative session.

California lawmakers considered increasing annual taxes and fees by more than $208.5 billion during the second half of the 2023-24 legislative session.

During the first year of the Legislature’s 2023-24 session, California lawmakers considered more than $203.5 billion in new taxes and fees, including a “wealth tax,” a government-run health care system that would require hundreds of billions of dollars in new taxes, a tax on oil company earnings, a corporate tax increase that would make California’s rate the highest in the nation, and numerous fee increases. This figure includes all tax and fee legislation introduced from the beginning of the session through September 14, 2023, when both houses adjourned for the year.

During the first five months of the 2023-24 session, California lawmakers considered more than $196.3 billion in new taxes and fees, including a “wealth tax,” a government-run health care system that would require hundreds of billions of dollars in new taxes, a tax on oil company earnings, a corporate tax increase that would make California’s rate the highest in the nation, and numerous fee increases. This figure includes all tax and fee legislation introduced from the beginning of the session through May 19, 2023.

California Tax Facts: An Overview of the Golden State’s Tax Structure describes the taxes imposed by California’s state and local governments, and includes informative charts and tables with statistics on who pays the taxes, how much revenue is collected, and much more.

California lawmakers considered increasing annual taxes and fees by more than $216 billion during the first 16 months of the 2025-26 legislative session.

California state lawmakers proposed increasing taxes and fees by more than $16.1 billion during the first year of the 2025-26 legislative session, and $441 million in taxes and fees were signed into law this year, the California Tax Foundation reported today.

California lawmakers considered increasing annual taxes and fees by more than $10.1 billion during the first three months of the 2025-26 legislative session.

During the first five months of 2024, as the Legislature began the second half of its 2023-24 session, California lawmakers considered increasing annual taxes and fees by more than $196.5 billion.

Background, Statutes, Court Decisions, Pending Cases, Attorney General
Opinions, and Subsequent Constitutional Amendments Relating to
Article XIII A and Article XIII C of the California Constitution
(Proposition 26 of 2010).

During the first three months of the 2023-24 session, California lawmakers have considered more than
$185.6 billion in new taxes and fees, including a “wealth tax,” a government-run health care system that would require hundreds of billions of dollars in new taxes, a tax on oil company earnings, and a slew of fee increases. This figure includes all tax and fee legislation introduced from the beginning of the session through this report’s publication date.

Provides a brief summary to explain at a high level the concept of "Global Intangible Low-Taxed Income," including a discussion of some potential issues for states to consider before implementing legislation to incorporate this income at the state level.