The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - Consequently, we advise the Legislature to treat July  1st fuel tax changes as an “early action ” item to resolve in advance of the main budget package. Slightly Lower Prices at the Pump. Available  evidence suggests that lower excise taxes likely would result in lower retail prices.
https://lao.ca.gov/Publications/Report/4528

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

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

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

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

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

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Since the flavor ban, however, revenues have declined much faster, from $1.84  billion in 2021-22 to $1.6  billion in 2022-23, then to $1.35  billion in 2023-24 (not including the new tax on electronic cigarettes).
https://lao.ca.gov/Publications/Report/4966

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - To address this, the 2021, 2022, and 2023 budget acts each provided one-time funding of $120  million for a grant program to supplement the tax credit. The Governor ’s budget proposals in 2024 and 2025 each included $60  million to fund the grant program but were not included in the final budget act due to projected deficits in those years.
https://lao.ca.gov/Publications/Report/5162