Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5170

New IRS Data Show Pandemic Outmigration Eased in 2023 [EconTax Blog]

Apr 17, 2026 - Forgone tax collections due to net outmigration peaked at 1.6 percent of 2022-23 PIT revenue, three times higher (about 1 percentage point) than pre-pandemic levels. Our assessment of the 2023 IRS migration data suggests that net domestic outmigration reduced income tax revenue growth in 2023-24 by nearly $1 billion (0.7 percent).  
https://lao.ca.gov/LAOEconTax/Article/Detail/854

New IRS Data Show Pandemic Outmigration Eased in 2023 [EconTax Blog]

Apr 17, 2026 - Forgone tax collections due to net outmigration peaked at 1.6 percent of 2022-23 PIT revenue, three times higher (about 1 percentage point) than pre-pandemic levels. Our assessment of the 2023 IRS migration data suggests that net domestic outmigration reduced income tax revenue growth in 2023-24 by nearly $1 billion (0.7 percent).  
https://lao.ca.gov/LAOEconTax/article/Detail/854

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - How Do Stock Market Downturns Affect State Income Tax Revenue? Major Market Downturns Deeply Affect State Income Taxes.   The figure below tracks income tax revenue following the seven long-lasting downturns noted earlier.
https://lao.ca.gov/LAOEconTax/Article/Detail/852

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - How Do Stock Market Downturns Affect State Income Tax Revenue? Major Market Downturns Deeply Affect State Income Taxes.   The figure below tracks income tax revenue following the seven long-lasting downturns noted earlier.
https://lao.ca.gov/LAOEconTax/article/Detail/852

How Will the Changing Landscape Affect California’s Health Care System? [Publication Details]

May 4, 2026 - In this report, we analyze how the changing fiscal and policy landscape will affect California’s health care system, including health coverage, hospitals, clinics, private health insurance, and county programs. We also provide key issues to consider regarding these effects.
https://lao.ca.gov/Publications/Detail/5180

How Will the Changing Landscape Affect California’s Health Care System?

May 4, 2026 - For example, as we noted in our 2025 report, the state likely will n eed to reduce two key provider taxes —a tax on health plans and a fee on private hospitals —to comply with the new limit under H.R. 1.
https://lao.ca.gov/Publications/Report/5180

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal [Publication Details]

Feb 24, 2026 - The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal [Publication Details] Description: In this brief, we analyze the Governor's proposal to create a new credit against diesel excise tax liability to incentivize the use of sustainable aviation fuel in California.
https://lao.ca.gov/Publications/Detail/5139

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal

Feb 24, 2026 - The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal Summary The Governor proposes budget trailer legislation to create a new tax credit against diesel excise tax liability to incentivize the use of sustainable aviation fuel (SAF) in California.
https://lao.ca.gov/Publications/Report/5139

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Sales Tax Exemption for Bunker Fuel November 19, 2025 Sales Tax Exemption for Bunker Fuel Statutory Data Reporting Requirement. 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/Report/5094