Sales Tax Exemption for Bunker Fuel

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. The exemption applies to fuel that water common carriers buy in California and use after they reach their first out-of-state destination.
https://lao.ca.gov/Publications/Report/5094

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Innovative Clean Transit (ICT) Regulation Conventional Buses vs. ZEBs. The ZEB exemption, the ICT regulation, and various other policies make a distinction between conventional buses and ZEBs. Conventional buses burn diesel, compressed natural gas, or other fuels that emit greenhouse gases (GHGs) and other air pollutants.
https://lao.ca.gov/Publications/Report/4890

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

Feb 15, 2022 - The Governor ’s budget provides a total of $1.2  billion over two years ($600  million in 2022 ‑23 and $600  million in 2023 ‑24) for a new goods movement infrastructure program to be administered by CalSTA.
https://lao.ca.gov/Publications/Report/4540

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081

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

Feb 23, 2026 - 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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 Local Sales Tax Rebates in 2023-24 Background Bradley-Burns Tax Provides Funding for Cities and Counties. California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent.
https://lao.ca.gov/Publications/Report/5074

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5074

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 13, 2024 - As shown in Figure  1, licensees donated a wide variety of products in 2023. Figure 1 Amounts of Products Donated Under SB 34 Exemption in 2023 Product
https://lao.ca.gov/Publications/Report/4912

Fixing Unemployment Insurance

Dec 2, 2024 - For example, in 2023, California employers contributed 0.33  percent of their employees ’ total wages toward UI, on average. This is somewhat lower than the national average (among U.S. states) of 0.47  percent.
https://lao.ca.gov/Publications/Report/4943

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - Two notable events account for the volatility seen in Figure  3, namely COVID ‑19 and the 2023 SAG ‑AFTRA and Writer ’s Guild of America strikes, which coincide with the sharp decreases observed in 2020 and 2023 respectively.
https://lao.ca.gov/Publications/Report/5000