Sales Tax Exemption for Bunker Fuel

Nov 19, 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. Maritime Fuel Deliveries. To estimate California deliveries of residual fuel oil (a major type of maritime fuel), we combine data from a couple of sources.
https://lao.ca.gov/Publications/Report/5094

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 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Once the administration has finalized and provided to the Legislature the details of this grant proposal, the Legislature should consider whether the request is an appropriate use of state General Fund.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Finally, the ICT prohibits transit agencies from purchasing conventional buses starting in 2029. The standard useful life of a bus is 12 years, so CARB set these requirements with an eye toward completing the statewide transition to ZEBs by 2040.
https://lao.ca.gov/Publications/Report/4890

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Finally, agreements include recapture provisions that allow GO-Biz to reduce or reclaim credits if recipients fail to meet hiring or investment commitments. Empirical Evidence Points to Effectiveness of Tax Credit for Job Creation.
https://lao.ca.gov/Publications/Report/5162

Updating the California Necessities Index

Aug 14, 2025 - Finally, option D, which uses alternate inflation meas ures, does away with the concept of measuring changes in the prices of necessities, instead measuring changes in the prices of all goods bought by a broad set of consumers.
https://lao.ca.gov/Publications/Report/5065

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Within 60 days of concluding production activity, the applicant must submit a Final Assessment summarizing how the applicant has met or made a “good ‑faith attempt ” to meet the goals detailed in the workplan.
https://lao.ca.gov/Publications/Report/5036

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - A taxpayer with a tax liability of $1,000 before applying the credit would have a final liability of $891 after applying the credit. In contrast, a deduction is used to reduce taxable income before tax rates are applied.
https://lao.ca.gov/Publications/Report/4410

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

Feb 28, 2025 - Finally, California and New York ’s programs tend to stand out as having the most additional requirements such as diversity and workforce development plans, although the tax credit programs outside the U.S. that we analyzed do have cultural tests relating primarily to hiring a certain number of local crewmembers and/or executives.
https://lao.ca.gov/Publications/Report/5000

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - To date, GO-Biz has not reported any final results from grant awards, nor are we aware of any rigorous research on the effectiveness of the grants. Testing an expansion of the traditional California Competes model may have been reasonable a few years ago when the state was flush with resources.
https://lao.ca.gov/Publications/Report/4846