The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - However, Proposition  19 (2020) allows certain homeowners (such as people who are 55 years or older) to transfer their existing home value for property tax purposes to a new home anywhere in the state.
https://lao.ca.gov/Publications/Report/5130

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - We estimate that three-quarters of home health and personal care aides work as providers in the state ’s In-Home Supportive Services (IHSS) program. IHSS provides personal care and domestic services to low-income individuals to help them remain safely in their own homes and communities.
https://lao.ca.gov/Publications/Report/4878/1

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - To estimate California deliveries of residual fuel oil (a major type of maritime fuel), we combine data from a couple of sources. As suggested by the California Department of Tax and Fee Administration, we use nationwide estimates of residual fuel oil consumption from the Energy Information Administration and assume that California ’s share of fuel consumption is proportional to its share of U.S. port tonnage.
https://lao.ca.gov/Publications/Report/5094

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Because the tax credit is nonrefundable, businesses without a significant California tax liability cannot benefit from the incentive it provides. Two types of businesses fall under this category. First, some firms lack tax liability in California due to ongoing and substantial use of other tax deductions and credits, most commonly the Research & Development Tax Credit and the Net Operating Loss deduction.
https://lao.ca.gov/Publications/Report/5162

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - E-commerce can enable this type of revenue shifting. As another example, consider a fuel supplier that makes advance sales of large amounts of fuel from a sales office. All Bradley-Burns revenue from this transaction would go to the city where the sales office is located.
https://lao.ca.gov/Publications/Report/5074

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

Feb 23, 2026 - Some of the revenues from this tax pay for CDTFA ’s administration of the program, including enforcement activities. Most of the revenues pay for child care, environmental protection, and other types of programs.
https://lao.ca.gov/Publications/Report/5132

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Workers are available to work if they are willing to accept reasonable work. Common reasons a worker would not meet the available requirement include (1)  caring for a child at home, (2)  not having legal work status, (3)  seeking part ‑time work when the prior job was full time, (4)  not commuting longer distances for a new job, and (5)  using the period of unemployment to change careers.
https://lao.ca.gov/Publications/Report/4615

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Whether the survey response comes directly from the worker, from the worker ’s spouse, or from somebody else. Each specification also includes some combination of: Whether the worker usually works part-time.
https://lao.ca.gov/Publications/Report/4878/4

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

Mar 18, 2025 - Natcast plans to ramp up the facility ’s design and prototyping work over time, once it renovates the facility to enable those types of activities. Governor ’s Proposal $25  Million for Semiconductor Design Facility.
https://lao.ca.gov/Publications/Report/5018

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

Feb 15, 2022 - The state currently collects an $83 fee from CDL applications, which is deposited into the MVA. Given that the proposed activities would directly support the department ’s work in processing CDLs, they should be funded through the MVA, rather than the General Fund as proposed by the Governor.
https://lao.ca.gov/Publications/Report/4540