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

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

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

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: California Competes Extension

Mar 18, 2026 - Second, startup firms often experience losses for many years before turning a profit (if at all), potentially over the time frame that tax credits can be carried forward. To address this, the 2021, 2022, and 2023 budget acts each provided one-time funding of $120  million for a grant program to supplement the tax credit.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - Accordingly, we recommend that the Legislature approach the Governor ’s proposals not as one ‑time workload adjustments, but as components of a broader, more sustained effort to address these policy challenges.
https://lao.ca.gov/Publications/Report/5132

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

Feb 19, 2026 - This is because the county has already performed the state-required activities and, even given the current budget climate, the cost to the state (a total of about $30,000 one time) is minimal. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5130

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - 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/

Updating the California Necessities Index

Aug 14, 2025 - Without this, the new measure could be historically similar to the CNI but lead to significantly higher or lower benefit levels over time. Fidelity to Original Concept. We assess each proposed measure on whether it adheres to the concept of the current formula.
https://lao.ca.gov/Publications/Report/5065

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

Mar 18, 2025 - If supporting commercial activities is a high priority for the Legislature, a modest one-time augmentation within certain existing programs —such as California Competes —likely would be more effective.
https://lao.ca.gov/Publications/Report/5018