The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Parallel Grant Program Added in Some Years. Because the tax credit is nonrefundable, businesses without a significant California tax liability cannot benefit from the incentive it provides. Two types of businesses fall under this category.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - We have identified four types of cannabis taxes that the Legislature may wish to consider: basic ad valorem, weight ‑based, potency ‑based, and tiered ad valorem. We describe these taxes further in the "Types of Cannabis Taxes to Consider" box above.
https://lao.ca.gov/Publications/Report/4125

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - According to Ship & Bunker , the average price of marine gas oil (a major type of maritime fuel) at the ports of Los Angeles and Long Beach was $781 per metric ton in October 2025. In the same month, the average prices per metric ton of marine gas oil in the Americas and in the Asia-Pacific region were $837 and $786, respectively.
https://lao.ca.gov/Publications/Report/5094

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

Feb 23, 2026 - Most of the revenues pay for child care, environmental protection, and other types of programs. Tobacco Tax and Licensing Programs. The department runs three tobacco ‑focused programs: The Cigarette and Tobacco Products Tax Program administers a $2.87 per pack tax on combustible cigarettes and a 54  percent tax (adjusted annually) on the wholesale cost of other tobacco products, such as e ‑cigarettes, cigars, and chewing tobacco.
https://lao.ca.gov/Publications/Report/5132

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - Calculating federal AGI begins with summing the types of income that are subject to the federal income tax. (A detailed account of the types of income that are in the PIT base can be found in our previous report. ) Total income is then reduced by “above the line” deductions.
https://lao.ca.gov/Publications/Report/3703

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Most of these taxes are ad valorem taxes on sales made by cannabis businesses. Another common type of local tax is a unit-based tax on the total square footage of the plant canopy grown by cultivators.
https://lao.ca.gov/Publications/Report/4123

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Figure  1 displays the amounts of rebates paid to various types of recipients. Broadly, the biggest category consists of e-commerce distribution centers. Fuel suppliers are another large category, accounting for 20  percent of the total.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Natcast plans to ramp up the facility ’s design and prototyping work over time, once it renovates the facility to enable those types of activities. Governor ’s Proposal $25  Million for Semiconductor Design Facility.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081