The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Section 19.56 of the 2025-26 budget also separately provides $4.5  million in direct grants to local jurisdictions to be allocated by OES, including $4  million to the Foothill Municipal Water District for addressing impacts of the Eaton Fire on local water systems.
https://lao.ca.gov/Publications/Report/5081/

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

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

Feb 19, 2026 - Chapter  712 required property owners to request a deferment from the county within one year of receiving their first tax bill for the property, but before January 1, 2024. Additionally, Chapter  712 required Los Angeles County to print a disclosure on tax bills that provides a “brief summary ” of both the property tax relief under Proposition  19 and Chapter  712 ’s property tax deferment provisions.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, startup firms often experience losses for many years before turning a profit (if at all), potentially over the time frame that tax credits can be carried forward. To address this, the 2021, 2022, and 2023 budget acts each provided one-time funding of $120  million for a grant program to supplement the tax credit.
https://lao.ca.gov/Publications/Report/5162

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - CDTFA is spending substantially fewer resources on its tobacco programs than it was before the pandemic. In 2018-19, the tax program had 75.6 filled positions, and the licensing program had 64.3 filled positions.
https://lao.ca.gov/Publications/Report/4966

Fixing Unemployment Insurance

Dec 2, 2024 - This outlook is unprecedented: although the state has, in the past, failed to build robust reserves during periods of economic growth, it has never before run persistent deficits during one of these periods.
https://lao.ca.gov/Publications/Report/4943

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - Taxpayers must apply as much of their credit to their current tax liability as possible before the excess is refundable for that year. Taxpayers may only elect to make 90  percent of their total credit allocation refundable, and the use of such credits must be spread across the five taxable years beginning with the year of election.
https://lao.ca.gov/Publications/Report/5000

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - The sales tax exemption for utilities applies to water used for drinking and bathing, but also to water used for decorative landscaping. Gasoline used to drive to concerts and amusement parks is subject to local sales taxes as well as state and federal excise taxes.
https://lao.ca.gov/Publications/Report/4040

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Second, startup firms often generate negative profits for many years before turning a profit (if at all), potentially over the timeframe that tax credits can be carried forward. Evidence Points to Effectiveness of Tax Credit for Job Creation.
https://lao.ca.gov/Publications/Report/5018

Managing California’s Cash

Sep 3, 2019 - This surcharge will replace an existing one that is currently funding the debt service on a different set of Department of Water Resources (DWR) bonds, which are expected to be fully repaid near the end of 2020.
https://lao.ca.gov/Publications/Report/4092