Sales Tax Exemption for Bunker Fuel

Nov 19, 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. Maritime Fuel Deliveries. To estimate California deliveries of residual fuel oil (a major type of maritime fuel), we combine data from a couple of sources.
https://lao.ca.gov/Publications/Report/5094

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Office of Emergency Services The budget provides $4.5  billion for the Governor ’s Office of Emergency Services (OES), primarily from federal funds and the General Fund. This amount represents a decrease of $4.2  billion (48  percent) from the revised 2024-25 level.
https://lao.ca.gov/Publications/Report/5081/

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - In the May Revision, the Governor proposes a new sales tax exemption for tampons, sanitary napkins, menstrual cups, and menstrual sponges. The administration estimates that the forgone revenue from this exemption will be $5.5  million General Fund ($12  million total) in 2019 ‑20, $11  million General Fund ($24  million total) in 2020 ‑21, and $5.5  million General Fund ($12  million total) in 2021 ‑22.
https://lao.ca.gov/Publications/Report/4040

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Under the ICT, CARB will exempt a transit agency from the requirements described above under specified conditions outside the agency ’s control, including: The agency declares a financial emergency. Delayed construction of infrastructure.
https://lao.ca.gov/Publications/Report/4890

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Consequently, monthly ownership costs for these homeowners were around $1,000 less than the typical homeowner ($1,650 vs. $670). Because most inherited homes have been owned for decades, children typically are receiving a property with lower ownership costs.
https://lao.ca.gov/Publications/Report/3706

Taxation of Sugary Drinks

Nov 26, 2018 - Key Trade ‑Off: Main Policy Goal vs. Other Health Effects. The potential exclusion of 100  p ercent juice illustrates a general trade ‑off in the design of sugary drink taxes. Some sugary drinks contain beneficial nutrients.
https://lao.ca.gov/Publications/Report/3903

Building Reserves to Prepare for a Recession

Mar 7, 2018 - The Governor may call a budget emergency in two cases: ( 1)  i f estimated resources in the current or upcoming fiscal year are insufficient to keep spending at the level of the highest of the prior three budgets, adjusted for inflation and population (a “fiscal budget emergency ”) or ( 2)  i n response to a natural or man ‑made disaster.
https://lao.ca.gov/Publications/Report/3769

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

Feb 19, 2025 - BSCC = Board of State and Community Corrections; CDE = California Department of Education; JC = Judicial Council; DOJ = Department of Justice; and OES  =  Governor ’s Office of Emergency Services. Chapter  231 Requires Start-Up Loan for CDTFA.
https://lao.ca.gov/Publications/Report/4970

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Although the two sets of estimates presented above are based on different approaches and different time periods, a coherent story emerges. Low-wage workers tend to be younger than mid-to-high-wage workers.
https://lao.ca.gov/Publications/Report/4878/2