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

Feb 15, 2022 - Once the administration has finalized and provided to the Legislature the details of this grant proposal, the Legislature should consider whether the request is an appropriate use of state General Fund.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Finally, the ICT prohibits transit agencies from purchasing conventional buses starting in 2029. The standard useful life of a bus is 12 years, so CARB set these requirements with an eye toward completing the statewide transition to ZEBs by 2040.
https://lao.ca.gov/Publications/Report/4890

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Finally, agreements include recapture provisions that allow GO-Biz to reduce or reclaim credits if recipients fail to meet hiring or investment commitments. Empirical Evidence Points to Effectiveness of Tax Credit for Job Creation.
https://lao.ca.gov/Publications/Report/5162

Updating the California Necessities Index

Aug 14, 2025 - Finally, option D, which uses alternate inflation meas ures, does away with the concept of measuring changes in the prices of necessities, instead measuring changes in the prices of all goods bought by a broad set of consumers.
https://lao.ca.gov/Publications/Report/5065

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Final Year of Funding for California Education Learning Lab. The budget package includes a final year of funding totaling $5.5  million from the General Fund for the California Education Learning Lab, with the intention to eliminate the program beginning in 2026-27 (which will achieve $4  million in ongoing savings).
https://lao.ca.gov/Publications/Report/5081/

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Within 60 days of concluding production activity, the applicant must submit a Final Assessment summarizing how the applicant has met or made a “good ‑faith attempt ” to meet the goals detailed in the workplan.
https://lao.ca.gov/Publications/Report/5036

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

The 2015-16 Budget: Possible May Revision Scenarios [Publication Details]

Apr 7, 2015 - The 2015-16 Budget: Possible May Revision Scenarios [Publication Details] Video Description: This report provides a preview of possible budgetary outcomes that the state’s elected leaders may face while finalizing the 2015–16 budget package in May and June.
https://lao.ca.gov/Publications/Detail/3230

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - A taxpayer with a tax liability of $1,000 before applying the credit would have a final liability of $891 after applying the credit. In contrast, a deduction is used to reduce taxable income before tax rates are applied.
https://lao.ca.gov/Publications/Report/4410