Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - As suggested by the California Department of Tax and Fee Administration, we use nationwide estimates of residual fuel oil consumption from the Energy Information Administration and assume that California ’s share of fuel consumption is proportional to its share of U.S. port tonnage.
https://lao.ca.gov/Publications/Report/5094

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - In particular, the share of awards going to advanced manufacturing firms has greatly increased while the share going to professional services (for example, accounting, legal, and local business services) has significantly decreased.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - In the case of the Cannabis Tax Program, we note: The administration has not presented any arguments linking the General Fund ’s share of costs to its share of indirect benefits. This is not part of a broad, systematic effort to allocate costs based on indirect benefits.
https://lao.ca.gov/Publications/Report/5132

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - For the purposes of the film tax credit, representation is typically defined as the share of the recipient ’s workforce from a specific group relative to their share of the overall California population, with progress toward proportional representation being seen as desirable.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - If Protecting Market Share a Priority, Use of Benchmarks Would Help Improve Fiscal Oversight of Credit. If the Legislature elects to expand the credit, utilizing explicit benchmarks that compare the desired market share to the state ’s current position would help improve fiscal oversight of the credit.
https://lao.ca.gov/Publications/Report/5000

Building Reserves to Prepare for a Recession

Mar 7, 2018 - By most measures, the recession of the early 1990s was more severe than the dot ‑com bust in the early 2000s. For example, unemployment in California reached 9. 7  p ercent in mid ‑ to late ‑1992, but peaked at 6. 9  p ercent after the dot ‑com bust.
https://lao.ca.gov/Publications/Report/3769

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Comparing places that paid more than $20 per resident to those that paid less, the two groups have a similar share of white residents, but places in the higher-rebate group have fewer Asian/Pacific Islander residents.
https://lao.ca.gov/Publications/Report/5074

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - ZEBs Are Growing Share of New Buses. Figure  2 displays the annual share of new buses that are ZEBs. This share has been growing over time. In 2020, 10  percent of buses entering service for large transit agencies were ZEBs; by 2022, that share had grown to 28  percent.
https://lao.ca.gov/Publications/Report/4890

Managing California’s Cash

Sep 3, 2019 - After a period of relative calm in the mid ‑ and late ‑1990s, California faced another series of years with acute budget problems following the dot ‑com bust and ensuing recession. Although the dot ‑com bust was relatively mild in economic terms, it hit the California budget —which is particularly reliant on the Bay Area ’s technology sector —especially hard.
https://lao.ca.gov/Publications/Report/4092

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943