The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal

Feb 24, 2026 - Governor’s Proposal Provides Tax Credit for Producers of SAF. The Governor proposes budget trailer legislation that would create a new diesel excise tax credit for producers of SAF meeting at least a specified CI as calculated by CARB, with the goal of lowering the state ’s GHG emissions by encouraging airlines to use more SAF instead of petroleum ‑based jet fuel.
https://lao.ca.gov/Publications/Report/5139

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Multistate and multinational corporations have their California tax liability calculated using a process known as apportionment. Most firms use the Single Sales Factor method, which calculates the percentage of a firm ’s sales that occur in California, and then subjects that percentage of the firm ’s profits to California taxation.
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal [Publication Details]

Feb 24, 2026 - The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal [Publication Details] Description: In this brief, we analyze the Governor's proposal to create a new credit against diesel excise tax liability to incentivize the use of sustainable aviation fuel in California.
https://lao.ca.gov/Publications/Detail/5139

The 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board

May 5, 2025 - Proposition  218 amended the Constitution to require voter approval for new or increased local taxes, assessments, and property-related fees. However, for certain property-related services —water, sewer, and refuse collection —local governments can raise fees without voter approval unless a majority of affected property owners submit written protests (majority protest).
https://lao.ca.gov/Publications/Report/5039

The 2026-27 Budget: Framework for Approaching the Natural Resources, Environmental Protection, and Agriculture Budget

Feb 10, 2026 - The budget proposes $12.3  million ($6.8  million General Fund and $5.5  million in reimbursements) and 24 positions in 2026 ‑27 (and a similar amount ongoing) to open the Greenwood Residential Center in El Dorado County.
https://lao.ca.gov/Publications/Report/5116

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - These trends will be even more severe in some inland counties. For example, in Fresno County, the historical trends of five days of extreme heat per year are projected to increase to 29 days annually between 2035 and 2064 and 43 days annually between 2070 and 2099.
https://lao.ca.gov/Publications/Report/4575

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - Each year, the state calculates the minimum guarantee using a set of formulas in the State Constitution. The guarantee encompasses state General Fund revenue as well as local property tax revenue. Compared with the estimates in the June 2020 budget plan, the administration revises its estimates of the guarantee up $1.9  billion (2.4  percent) in 2019 ‑20 and $11.9  billion (16.8  percent) in 2020 ‑21.
https://lao.ca.gov/Publications/Report/4309

Preparing for Rising Seas: How the State Can Help Support Local Coastal Adaptation Efforts

Dec 10, 2019 - Furthermore, if property values fall considerably from the increased risk and frequency of coastal flooding, over time this will affect the annual revenues upon which those local governments depend. To the degree local property tax revenues drop, this also could affect the state budget because the California Constitution requires that losses in
https://lao.ca.gov/Publications/Report/4121

The 2022-23 California Spending Plan: Resources and Environmental Protection

Oct 10, 2022 - Contract county crews CalFire $25 million GF in 2022 ‑23 and $35 million ongoing GF to fund 12 hand crews for contract counties, and an adjustment to the approach to calculating contract county reimbursements.
https://lao.ca.gov/Publications/Report/4633

What Threat Does Sea-Level Rise Pose to California?

Aug 10, 2020 - Additionally, if property values fall considerably from the increased risk and frequency of coastal flooding, over time this will affect the annual revenues upon which local governments depend. To the degree local property tax revenues drop, this also could affect the state budget in some years because the California Constitution could require
https://lao.ca.gov/Publications/Report/4261