Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - The exemption applies to fuel that water common carriers buy in California and use after they reach their first out-of-state destination. Chapter  442 directs our office to report three performance indicators: The average monthly maritime fuel price at all domestic and international Pacific seaports.
https://lao.ca.gov/Publications/Report/5094

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - We estimate that most cannabis purchased with a doctor ’s recommendation is subject both to sales taxes and excise taxes because the purchaser does not have a state-issued medical ID card, resulting in a higher overall tax rate than other medicines.
https://lao.ca.gov/Publications/Report/4123

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Requires Transit Agencies to Buy ZEBs. State statutes establish goals for reducing statewide GHG emission and direct the California Air Resources Board (CARB) to take regulatory actions to meet these goals.
https://lao.ca.gov/Publications/Report/4890

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package includes a few notable changes for GO-SERVE in 2025-26, including: Expansion and Extension of College Corps Program.  The budget includes a $5  million one-time General Fund augmentation for College Corps in 2025-26 to expand the program, laying the groundwork for more campuses to operate the program beginning in 2026-27.
https://lao.ca.gov/Publications/Report/5081/

The 2019-20 Budget: Tax Conformity

Mar 6, 2019 - While some states adopted most of the changes, other states updated their conformity dates in state law —for example, New York on a rolling basis and Virginia on a static basis —but decoupled from many of the major federal changes.
https://lao.ca.gov/Publications/Report/3959

California’s First Film Tax Credit Program

Sep 29, 2016 - (A portion of local property taxes go to schools and community colleges, and in some years, this share will reduce somewhat the state ’s share of required school funding costs under Proposition  98.)
https://lao.ca.gov/Publications/Report/3502

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - Based on data from the Department of Finance, a large portion of that revenue would pay for the state ’s increased share of cost for the Patient Protection and Affordable Care Act (ACA) Medi ‑Cal optional expansion.
https://lao.ca.gov/Publications/Report/3573

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - As a rough guideline, for every $175  million in revenue that the state forgoes, it can “buy ” a one ‑cent per gallon reduction in gasoline tax rates (and a 0.7 ‑cent per gallon reduction in diesel tax rates).
https://lao.ca.gov/Publications/Report/4528

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Low-Wage Workers ’ Educational Attainment Most Low-Wage Workers Did Not Go to College. As shown in Figure  4 below, most low-wage workers did not attend college. Roughly one-quarter have some college education but do not hold a bachelor ’s degree.
https://lao.ca.gov/Publications/Report/4878/1

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - General Fund Spending on Schools and Community Colleges Grows Moderately Under LAO Revenues. Under our outlook, Proposition  98 General Fund spending on schools and community colleges is $89  billion in 2026 ‑ 27 —nearly $12  billion above our projected 2023 ‑24 level and $5  billion higher than the administration ’s projection for 2026 ‑27.
https://lao.ca.gov/Publications/Report/4772