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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Requires Transit Agencies to Buy ZEBs. State statutes establish goals for reducing statewide GHG emission and direct the California Air Resources Board (CARB) to take regulatory actions to meet these goals.
https://lao.ca.gov/Publications/Report/4890

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package includes a few notable changes for GO-SERVE in 2025-26, including: Expansion and Extension of College Corps Program.  The budget includes a $5  million one-time General Fund augmentation for College Corps in 2025-26 to expand the program, laying the groundwork for more campuses to operate the program beginning in 2026-27.
https://lao.ca.gov/Publications/Report/5081

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - As a rough guideline, for every $175  million in revenue that the state forgoes, it can “buy ” a one ‑cent per gallon reduction in gasoline tax rates (and a 0.7 ‑cent per gallon reduction in diesel tax rates).
https://lao.ca.gov/Publications/Report/4528

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Low-Wage Workers ’ Educational Attainment Most Low-Wage Workers Did Not Go to College. As shown in Figure  4 below, most low-wage workers did not attend college. Roughly one-quarter have some college education but do not hold a bachelor ’s degree.
https://lao.ca.gov/Publications/Report/4878/1

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - General Fund Spending on Schools and Community Colleges Grows Moderately Under LAO Revenues. Under our outlook, Proposition  98 General Fund spending on schools and community colleges is $89  billion in 2026 ‑ 27 —nearly $12  billion above our projected 2023 ‑24 level and $5  billion higher than the administration ’s projection for 2026 ‑27.
https://lao.ca.gov/Publications/Report/4772

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - For example, expanding childcare primarily benefits families with young children and reducing college tuition primarily benefits college students. Economic stimulus can be broad or targeted. In assessing an economic stimulus proposal, consider which groups would directly benefit from t he new program and whether that is consistent with the needs of the economy.
https://lao.ca.gov/Publications/Report/4331

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - Real Value The real value of a dollar refers to the amount of goods and services that dollar can buy. Over  time, the real value of a dollar decreases due to inflation. For example, suppose the state spends $100,000 to provide services to ten people.
https://lao.ca.gov/Publications/Report/4647

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - In addition to the CAEATFA exclusion, the state offers a partial exemption that allows manufacturers and some other types of businesses to buy equipment without paying the 3. 94  p ercent state General Fund portion of the sales tax.
https://lao.ca.gov/Publications/Report/4327