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

Updating the California Necessities Index

Aug 14, 2025 - We consider the most common price indices specific to California: the California Consumer Price Index for Urban Consumers (CA CPI ‑U) and the California Consumer Price Index for Wage and Clerical Workers (CA CPI ‑W).
https://lao.ca.gov/Publications/Report/5065

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Maritime Fuel Prices. 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.
https://lao.ca.gov/Publications/Report/5094

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: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Unflavored Tobacco List. In the 2023 ‑24 session, the Legislature passed and the Governor signed Chapter  849 (AB  3218, Wood) and Chapter  462 (SB  1230, Rubio). These laws require the Attorney General to establish a list of unflavored tobacco products to simplify enforcement of the flavor ban.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Firms earning over 50  percent of their total income from a list of “qualified business activities ” (QBA) are subject to a different apportionment method that includes the location of their sales, payroll, and property.
https://lao.ca.gov/Publications/Report/5081

Sales Tax Exemption for Bunker Fuel [Publication Details]

Nov 19, 2025 - Chapter 442 of 2023 (AB 543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel.
https://lao.ca.gov/Publications/Detail/5094

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

Mar 18, 2025 - CalOSBA has released a list of grantees but no information on program outcomes. Proposal $17  Million General Fund for New Round of CA RISE Grants. In this proposal, CalOSBA requests $17  million General Fund to implement a new round of grants to ESEs.
https://lao.ca.gov/Publications/Report/5018

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

May 12, 2022 - The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options The 2022-23 Budget Fuel Price and Other Fiscal Relief Options Summary. In response to increasing prices across the economy —particularly fuel prices —the Legislature is considering a number of policies for providing fiscal relief to Californians.
https://lao.ca.gov/Publications/Report/4597