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

Long-term Capacity for Debt Payments Under Proposition 2

Dec 21, 2017 - Provisions of Proposition  2 Key Provisions of Proposition  2. Proposition  2 requires the state to make: (1) minimum annual payments toward certain eligible debts (until 2029 ‑30) and (2) deposits into the state ’s rainy day fund.
https://lao.ca.gov/Publications/Report/3727

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - As shown in Figure  2, the share of low-wage workers who are immigrants varies substantially by race/ethnicity. Half of Latino low-wage workers are immigrants. Most white and Black low-wage workers were born in the U.S.
https://lao.ca.gov/Publications/Report/4878/1

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Substantial Rebates in Many Counties … As shown in Figure  2, 2023-24 rebate payments varied across counties. In nine counties, rebates exceeded $5 per resident. In seven others, rebates ranged from $1 to $5 per resident.
https://lao.ca.gov/Publications/Report/5074

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - That said, the overall labor force participation rate changes very little from age 25 to 40. This suggests that many low-wage workers in their late 30s likely have worked for many years with little upward mobility in their wages.
https://lao.ca.gov/Publications/Report/4878/2

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - We find that about 40  percent of PIT volatility is due to choices about which types of income to tax. About another 40  percent of PIT volatility is due to the rate structure, which taxes higher incomes at higher rates.
https://lao.ca.gov/Publications/Report/3703

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - This is slightly below an estimate by Blau et al. (2023) for the U.S. over the last 40 years and substantially higher than an estimate by Clemens et al. (2019) for the U.S. over the period from 2013 to 2016.
https://lao.ca.gov/Publications/Report/4878/3

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - Both of these figures are attributable to growth in revenue and the Proposition  98 formula that reserves a minimum percentage of that revenue (just under 40  percent) for school and community college programs.
https://lao.ca.gov/Publications/Report/4772

Review of the California Competes Tax Credit

Oct 31, 2017 - Dan ’s currently employs 20 people at its California headquarters and 40 people at its current factory. The business is planning to expand. If it does not receive a California Competes tax credit, Dan ’s will build a second factory employing 40 new employees in another state.
https://lao.ca.gov/Publications/Report/3709

Fixing Unemployment Insurance

Dec 2, 2024 - According to federal program reporting, each year about 40  percent of unemployed workers in California receive unemployment insurance (this is the state ’s take ‑up rate among all unemployed workers).
https://lao.ca.gov/Publications/Report/4943