The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Agreements last for five years, by which time all employment and investment milestones must be achieved to claim the full credit amount. In addition, these milestones must be maintained for a further three years.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - On some level, this is intr iguing: why not allocate program costs to all funds that benefit, regardless of whether those benefits are direct or indirect? In practice, allocating tax and fee program costs based on indirect benefits can create several problems: The spillover effects of each program on all other programs can be very difficult to quantify credibly.
https://lao.ca.gov/Publications/Report/5132

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Chapter  442 directs our office to report three performance indicators: The average monthly maritime fuel price at all domestic and international Pacific seaports. The average monthly maritime fuel price at California seaports.
https://lao.ca.gov/Publications/Report/5094

Sales Tax Exemption for Bunker Fuel [Publication Details]

Nov 19, 2025 - Chapter 442 of 2023 (AB 543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel.
https://lao.ca.gov/Publications/Detail/5094

Updating the California Necessities Index

Aug 14, 2025 - Finally, option D, which uses alternate inflation meas ures, does away with the concept of measuring changes in the prices of necessities, instead measuring changes in the prices of all goods bought by a broad set of consumers.
https://lao.ca.gov/Publications/Report/5065

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - State Employee Compensation Legislature Ratified New Agreements With All 21 Bargaining Units. Chapter 5 of 2025 (AB 102, Gabriel) amended the budget to include Control Section 3.90, which established an expectation that the administration would meet and confer in good faith with all 21 of the state’s bargaining units before July 1, 2025 to achieve budgetary savings.
https://lao.ca.gov/Publications/Report/5081

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - All Bradley-Burns revenue from this transaction would go to the city where the sales office is located. The physical transfer of fuel, however, could occur in other places throughout the state. Some Local Governments Offer Sales Tax Rebates.
https://lao.ca.gov/Publications/Report/5074

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Additionally, only version 3.0 projects that have been completed are included in the data, and may not represent the set of all projects that will be completed under version 3.0 of the credit. Evaluating Changes Made in Program 4.0 New Diversity Rules Provide a More Credible Incentive for Applicants.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Additionally, Chapter  231 requires DOJ provide CDTFA with the names and business locations of all firearm dealers, firearm manufacturers, and ammunition vendors at least quarterly to administer the tax.
https://lao.ca.gov/Publications/Report/4970

Community Land Trust Property Tax Exemption

Dec 20, 2024 - These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all. That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption.
https://lao.ca.gov/Publications/Report/4946