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

Feb 15, 2022 - Additionally, some of the conditions may be out of the ports ’ immediate control. For example, the ports could struggle with a workforce shortage, irrespective of whether a training campus is available, if the demand for similarly skilled workers increases in other nearby sectors.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Exemption Not Targeted to Address Fiscal Problems Two key aspects of the ZEB exemption make it ill-suited to provide fiscal relief to transit agencies: All Transit Agencies Eligible for Exemption. The ZEB exemption is available to all transit agencies, including those with relatively small ridership declines or limited fiscal distress.
https://lao.ca.gov/Publications/Report/4890

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - The exemption applies to fuel that water common carriers buy in California and use after they reach their first out-of-state destination. Chapter  442 directs our office to report three performance indicators: The average monthly maritime fuel price at all domestic and international Pacific seaports.
https://lao.ca.gov/Publications/Report/5094

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - This report lays out various options to raise and lower taxes in California and offers a comparative evaluation of those options in the areas of budgeting, economy, taxpayer experience, progressivity, and fairness.
https://lao.ca.gov/Publications/Detail/5170

Review of the California Competes Tax Credit

Oct 31, 2017 - First, nearly all economic growth that might be directly attributed to the tax credit was either already going to occur or came at the expense of other California businesses. That is, the credits did not achieve the goal set out for the program of increasing the overall level of economic activity in the state (jobs and/or inv estments).
https://lao.ca.gov/Publications/Report/3709

The Property Tax Inheritance Exclusion

Oct 9, 2017 - According to American Community Survey data, in 2015 just under 60  percent of homes owned 30 years or longer were owned free and clear, compared to less than a quarter of all homes. Consequently, monthly ownership costs for these homeowners were around $1,000 less than the typical homeowner ($1,650 vs. $670).
https://lao.ca.gov/Publications/Report/3706

Updating the California Necessities Index

Aug 14, 2025 - Over short time periods (three years), year ‑to ‑year differences average out to changes very similar to the CNI (about 0.1  percentage points). This means that any differences would likely partially even out within three years, leaving benefit levels at a similar level to where they would be if the current CNI had been  used.
https://lao.ca.gov/Publications/Report/5065

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

Feb 23, 2026 - On some level, this is intr iguing: why not allocate program costs to all funds that benefit, regardless of whether those benefits are direct or indirect? In practice, allocating tax and fee program costs based on indirect benefits can create several problems: The spillover effects of each program on all other programs can be very difficult to quantify credibly.
https://lao.ca.gov/Publications/Report/5132

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 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - There are three reasons for these differences (some offsetting): (1)  our revenue estimates are somewhat higher than the administration in the out ‑years, particularly in 2026 ‑27; (2)  our higher revenue estimates result in higher spending on schools and community colleges; and (3)  as noted above, our estimate of spending on all other programs is higher than the administration ’s projections over the period, reaching a difference of $10  billion by 2026 ‑27.
https://lao.ca.gov/Publications/Report/4772