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

Feb 15, 2022 - In considering the updated proposal in the spring, the Legislature will want to evaluate whether the administration has provided a clear justification for state involvement. Other State Agencies May Be Better Suited to Administer This Program.
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

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

Feb 19, 2026 - After Proposition  19 went into effect, a backlog of claims developed, and some tax bills were sent to property owners that had not been updated to reflect the lower amounts they were entitled to pay under the terms of Proposition  19.
https://lao.ca.gov/Publications/Report/5130

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Updating the California Necessities Index [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5065

Fixing Unemployment Insurance

Dec 2, 2024 - There are two main reasons the system successfully weathered its first recession. First, the state entered this recession with a relatively robust reserve on hand with much of this reserve balance built before the tax changes enacted in 1984.
https://lao.ca.gov/Publications/Report/4943

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details]

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4970

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

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax Update on Implementation of New Firearm and Ammunition Tax Background New Excise Tax on Firearms and Ammunition Created.
https://lao.ca.gov/Publications/Report/4970

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 2012-13 Budget: Economic and Revenue Update - The 2012-13 Budget: Economic and Revenue Update [Video]

The 2012-13 Budget: Economic and Revenue Update - The 2012-13 Budget: Economic and Revenue Update [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video The 2012-13 Budget: Economic and Revenue Update February 27, 2012 In this video, Deputy Legislative Analyst Jason Sisney,
https://lao.ca.gov/Videos/Player?playlistId=50