Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - They still are subject to the other parts of the sales tax. Only for Transit Agencies. The ZEB exemption does not apply to zero-emission buses purchased by other entities, such as private businesses or school districts.
https://lao.ca.gov/Publications/Report/4890

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 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 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

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Participants in this program can buy equipment without paying any portion of the sales tax —state or local. (Our office published a detailed report on the program, Evaluation of a Sales Tax Exemption for Certain Manufacturers , in 2018).
https://lao.ca.gov/Publications/Report/4327

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Programs Providing Little Short ‑Term Stimulus Can Still Have Long ‑Term Economic Benefits. Some programs that do not create immediate economic benefits may nonetheless generate significant economic benefits or fiscal savings over a longer period of time.
https://lao.ca.gov/Publications/Report/4331

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Recaptured and Unallocated Credits Can Be Recycled for Future Years. Although the current baseline allocation for the program is $180  million per fiscal year, the actual value of credits available to be allocated can be enhanced in two main ways: First, credits that are recaptured can be reallocated in future years.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - In practice, allocating tax and fee program costs based on indirect benefits can create several problems: The spillover effects of each program on all other programs can be very difficult to quantify credibly.
https://lao.ca.gov/Publications/Report/5132

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - This channel would still result in Hollywood becoming more diverse and representative but would do so by concentrating more diverse productions in California rather than increasing diversity in the industry as a whole.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - It required that all entities subject to the tax apply to CDTFA for a registration certificate that can be revoked or suspended for failing to pay the excise tax. CDTFA is also required to notify the Department of Justice (DOJ) if registration certificates are revoked, suspe nded, or reinstated.
https://lao.ca.gov/Publications/Report/4970