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

Feb 15, 2022 - This  required previously scheduled tests to be rescheduled and delayed, increasing wait times for both applicants with previously scheduled tests as well as applicants seeking new appointments. Disruptions in Availability of Testing Locations.
https://lao.ca.gov/Publications/Report/4540

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

Feb 23, 2026 - The Legislature may wish to monitor this issue by scheduling some of the proposed funding to expire after 2026 ‑27, requiring CDTFA to report on vacancies in key areas, or some combination of the two.
https://lao.ca.gov/Publications/Report/5132

Fixing Unemployment Insurance

Dec 2, 2024 - The  legislation also created a system of tax schedules, ranging from Schedule AA to Schedule F+. The schedule is intended to shift tax rates higher when the UI trust fund is depleted and lower when the trust fund has enough reserves.
https://lao.ca.gov/Publications/Report/4943

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Effect of Returning to Historical Estimated Tax Payment Schedule Effect of Returning to Historical Estimated Tax Payment Schedule Background Some Taxpayers Make Estimated Tax Payments Throughout the Year.
https://lao.ca.gov/Publications/Report/4722

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - Consequently, such a holiday would result in a larger tax rate increase in 2023 than the one scheduled under current law. For example, the Governor ’s proposal effectively would combine the increases currently scheduled for 2022 and 2023 into a single, larger increase in 2023.
https://lao.ca.gov/Publications/Report/4528

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Version 4.0 of the credit will begin in July  2025, is scheduled to sunset in 2030, and notably introduces the ability for the credit to be refundable. Diversity Provisions Introduced in 2020. Version 3.0 of the credit, which began in 2020 and runs through June 2025, requires applicants to provide (1)  statistics on the gender, ethnic, and racial makeup of their workforce, and
https://lao.ca.gov/Publications/Report/5036

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - (We refer to the prior provisions of these tax credits as “prior law. ” Because the new provisions are scheduled to only be in effect in 2021 in most cases, we anticipate the provisions to revert to prior law starting in 2022.)
https://lao.ca.gov/Publications/Report/4410

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Construction is scheduled to begin in November 2025 and expected to be complete by January 2028. Proposition  4 (2024). The budget package allocates funds authorized by Proposition  4, which provided $10  billion in bond funds for activities designed to increase the state ’s resilience to the impacts of climate change.
https://lao.ca.gov/Publications/Report/5081

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

May 12, 2022 - Provide free transit services. a a Included in Governor ’s proposed package of actions. b Governor proposed deferring scheduled inflation increases to gasoline and diesel excise tax rates in 2022 ‑23.
https://lao.ca.gov/Publications/Report/4597