Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Evaluation of a Tax Exemption for Zero-Emission Buses Evaluation of a Tax Exemption for Zero-Emission Buses Introduction Chapter  684 of 2019 (AB  784, Mullin) created a partial sales tax exemption for zero-emission buses (ZEBs) purchased by transit agencies (hereafter, “ZEB exemption ”).
https://lao.ca.gov/Publications/Report/4890

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

Fixing Unemployment Insurance

Dec 2, 2024 - The federal surcharge is designed to temporarily increase employer contributions to repay the federal loan, and it drops to zero once the trust fund balance reaches zero (meaning the loan has been repaid).
https://lao.ca.gov/Publications/Report/4943

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - This will allow many filers with zero liability to benefit from the credit. Under prior law, many filers who were eligible for the highest credit amounts did not benefit from the credit because their incomes were too low to have positive liability.
https://lao.ca.gov/Publications/Report/4410

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081

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

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - That said, two factors could make the net increase in GHG emissions modest —perhaps even zero. First, a temporary price reduction of a few cents per gallon likely would result in a small increase in fuel consumption.
https://lao.ca.gov/Publications/Report/4528

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - Providing rebates to zero ‑emission vehicle owners (as included in the Governor ’s proposal), however, would not have any link to gas price  burden. In contrast, if the Legislature ’s goal is to provide relief to those experiencing the greatest financial hardship, it may want to consider options beyond those linked to fuel taxes and vehicle ownership.
https://lao.ca.gov/Publications/Report/4597

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

Feb 15, 2022 - Projects eligible for funding include port‑specific projects, intermodal railyard expansion and electrification, goods movement railway corridor capacity projects, grade separations, and zero‑emission goods movement demonstration projects.
https://lao.ca.gov/Publications/Report/4540