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 - This  required previously scheduled tests to be rescheduled and delayed, increasing wait times for both applicants with previously scheduled tests as well as applicants seeking new appointments. Disruptions in Availability of Testing Locations.
https://lao.ca.gov/Publications/Report/4540

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Based on our November revenue forecasts, this change would reduce General Fund revenues by roughly $5  billion in 2023 ‑24. Returning to the historical payment schedule would have little net effect on revenue in 2024 ‑25.
https://lao.ca.gov/Publications/Report/4722

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - One ‑Year Holiday Would Make 2023 Increase Steeper. A one ‑year tax holiday would not change 2023 ‑24 fuel tax rates. Consequently, such a holiday would result in a larger tax rate increase in 2023 than the one scheduled under current law.
https://lao.ca.gov/Publications/Report/4528

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

Feb 23, 2026 - In the 2023 ‑24 session, the Legislature passed and the Governor signed Chapter  849 (AB  3218, Wood) and Chapter  462 (SB  1230, Rubio). These laws require the Attorney General to establish a list of unflavored tobacco products to simplify enforcement of the flavor ban.
https://lao.ca.gov/Publications/Report/5132

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Comparing Figure  1 with the 2023 data in Figure  3, white, Black, and Multiple/Other individuals are overrepresented among credit recipients relative to their California population share, while Hispanic/Latino and Asian individuals are  underrepresented.
https://lao.ca.gov/Publications/Report/5036

The 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - Scheduling the expiration of budgetary savings is akin to planning a future budget augmentation, and we see little reason to commit to such plans this far in advance. Accordingly, we recommend that the Legislature modify these proposals to make the entire $3.7  million reduction permanent.
https://lao.ca.gov/Publications/Report/4205

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 Local Sales Tax Rebates in 2023-24 Background Bradley-Burns Tax Provides Funding for Cities and Counties. California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent.
https://lao.ca.gov/Publications/Report/5074

Fixing Unemployment Insurance

Dec 2, 2024 - For example, in 2023, California employers contributed 0.33  percent of their employees ’ total wages toward UI, on average. This is somewhat lower than the national average (among U.S. states) of 0.47  percent.
https://lao.ca.gov/Publications/Report/4943

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 [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/5074