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

May 12, 2022 - Introduction Prices for many types of goods across California have increased faster than usual over the past year. Figure  1 illustrates these trends, displaying the percentage increase in prices for items in the Los  Angeles metro area from January 2017 through March  2022.
https://lao.ca.gov/Publications/Report/4597

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Placing a limit on how quickly the pool of recycled credits can be drawn down could smooth increased fiscal impacts over a longer period. Alternatively, the total size of the California Competes credit pool could be capped to place an upper limit on the fiscal impact of a full drawdown.
https://lao.ca.gov/Publications/Report/5162

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Figure  1 displays the amounts of rebates paid to various types of recipients. Broadly, the biggest category consists of e-commerce distribution centers. Fuel suppliers are another large category, accounting for 20  percent of the total.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This decrease is largely due to the expiration of limited term funding provided in prior years. We identify some of the major actions taken in the 2025-26 budget process below. Dolly Parton ’s Imagination Library.
https://lao.ca.gov/Publications/Report/5081/

Community Land Trust Property Tax Exemption

Dec 20, 2024 - These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all. That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption.
https://lao.ca.gov/Publications/Report/4946

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Finally, we described how we matched household types to apartment types for the analysis of housing costs. Strengths and Weaknesses of Data Sources Primary Data Source: Monthly Current Population Surveys (CPS).
https://lao.ca.gov/Publications/Report/4878/4

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - According to Ship & Bunker , the average price of marine gas oil (a major type of maritime fuel) at the ports of Los Angeles and Long Beach was $781 per metric ton in October 2025. In the same month, the average prices per metric ton of marine gas oil in the Americas and in the Asia-Pacific region were $837 and $786, respectively.
https://lao.ca.gov/Publications/Report/5094

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - The CFC ’s new DEIA checklist provides a rubric for the types of DEIA activities that should be enacted and subsequently documented in the DEIA Workplan, Interim Assessment, and Final Assessment. Four  separate categories must be addressed and are evaluated by CFC as part of their determination as to whether an applicant has made a good ‑faith attempt to meet the
https://lao.ca.gov/Publications/Report/5036

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

Feb 15, 2022 - State Appropriations Limit (SAL) Considerations. The California Constitution limits how the state can spend revenues that exceed a specific threshold. Appropriations for capital outlay are excluded from the limit.
https://lao.ca.gov/Publications/Report/4540

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

Feb 23, 2026 - Most of the revenues pay for child care, environmental protection, and other types of programs. Tobacco Tax and Licensing Programs. The department runs three tobacco ‑focused programs: The Cigarette and Tobacco Products Tax Program administers a $2.87 per pack tax on combustible cigarettes and a 54  percent tax (adjusted annually) on the wholesale cost of other tobacco products, such as e ‑cigarettes, cigars, and chewing tobacco.
https://lao.ca.gov/Publications/Report/5132