The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Over 1,200 credit agreements have been approved by GO-Biz since the program ’s inception. Fiscal Effect of Program Is Variable. Figure  1 shows the value of credits claimed each year since the program ’s inception in 2014.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs The 2026-27 Budget CDTFA ’s Cannabis and Tobacco Programs In this post, we discuss three Governor ’s budget proposals for the Department of Tax and Fee Administration ’s (CDTFA ’s) cannabis and tobacco programs.
https://lao.ca.gov/Publications/Report/5132

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

Feb 19, 2026 - (Since Chapter  712 ’s requirements only applied to Los Angeles County, the Commission determined that other counties were not eligible to submit claims for state reimbursement.) Governor ’s Proposal Suspends Mandate.
https://lao.ca.gov/Publications/Report/5130

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Using the evaluation framework outlined in this report, we offer the following recommendations on the Governor ’s proposals: Explore Alternative Approaches to Elective S Corporation Tax. The general concept behind the Governor ’s proposal has merit, but alternatives warrant the Legislature ’s consideration.
https://lao.ca.gov/Publications/Report/4327

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Governor ’s Office of Land Use and Climate Innovation The 2024-25 budget package established the Governor ’s Office of Land Use and Climate Innovation (LCI) as part of a reorganization of the former Governor ’s Office of Planning and Research.
https://lao.ca.gov/Publications/Report/5081/

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - As suggested by the California Department of Tax and Fee Administration, we use nationwide estimates of residual fuel oil consumption from the Energy Information Administration and assume that California ’s share of fuel consumption is proportional to its share of U.S. port tonnage.
https://lao.ca.gov/Publications/Report/5094

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent. One percentage point of this rate, known as the Bradley-Burns tax, goes to local governments —primarily cities —for general purposes.
https://lao.ca.gov/Publications/Report/5074

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Therefore, representation proportionate to California ’s population is simply one of many statistics that can be considered as part of the state ’s equity objectives. Increases in Diversity May Partially Come From Selection Effects.
https://lao.ca.gov/Publications/Report/5036

Updating the California Necessities Index

Aug 14, 2025 - These indices are based on changes in prices for consumers in the state ’s four largest metropolitan areas, with the California CPI ‑W tracking prices of goods and services bought by wage earners in those areas.
https://lao.ca.gov/Publications/Report/5065

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - The data come from the state ’s Metrc “track and trace” system for licensed cannabis. In particular, the data reflect transactions that businesses identified as medicinal donations in calendar year 2024.
https://lao.ca.gov/Publications/Report/5059