Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Innovative Clean Transit (ICT) Regulation Conventional Buses vs. ZEBs. The ZEB exemption, the ICT regulation, and various other policies make a distinction between conventional buses and ZEBs. Conventional buses burn diesel, compressed natural gas, or other fuels that emit greenhouse gases (GHGs) and other air pollutants.
https://lao.ca.gov/Publications/Report/4890

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

Taxation of Sugary Drinks

Nov 26, 2018 - Example: First 5 California. First 5 California —which funds services for children under 5 years old —receives the vast majority of its funding from tobacco taxes. As shown in the top panel of Figure  6 , the number of births in California —the main factor determining the number of children served by First 5 —has remained roughly constant over time.
https://lao.ca.gov/Publications/Report/3903

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - First, some firms lack tax liability in California due to ongoing and substantial use of other tax deductions and credits, most commonly the Research & Development Tax Credit and the Net Operating Loss deduction.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - Chapter  712 required property owners to request a deferment from the county within one year of receiving their first tax bill for the property, but before January 1, 2024. Additionally, Chapter  712 required Los Angeles County to print a disclosure on tax bills that provides a “brief summary ” of both the property tax relief under Proposition  19 and Chapter  712 ’s property tax deferment provisions.
https://lao.ca.gov/Publications/Report/5130

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

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

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

Feb 23, 2026 - First, the budget act included a one ‑year $3.5  million increase in the appropriation for the Tobacco Licensing Program. Second, the Legislature passed and the Governor signed Chapter  269 (AB  573, Rogers).
https://lao.ca.gov/Publications/Report/5132

Updating the California Necessities Index

Aug 14, 2025 - Updating the California Necessities Index Criteria In our search for a replacement for the CNI, we first restrict our attention to options that meet two  requirements. Feasibility. First, new measures must be calculable using publicly available data that is published in a timely manner.
https://lao.ca.gov/Publications/Report/5065

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

Mar 18, 2025 - Little Information Shared on Outcomes From First Grant Round. The first grant round for CA RISE began in 2023 and grantees receive technical assistance programming until September 2025. CalOSBA has released a list of grantees but no information on program outcomes.
https://lao.ca.gov/Publications/Report/5018