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

Feb 23, 2026 - The Governor proposes $3.3  million of augmentations in 2026 ‑27 and ongoing to address enforcement responsibilities stemming from a new law on hemp ‑derived cannabinoids (Chapter  248 of 2025 [AB  8, Aguiar ‑Curry]).
https://lao.ca.gov/Publications/Report/5132

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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - A new law, Chapter  842 of 2024 (AB  2854, Irwin), requires local governments to provide information on these agreements each year, starting with fiscal year 2023-24. We describe some key aspects of these rebates in the next section.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In particular, we offer background information; comments on revenue trends, CDTFA ’s enforcement activities, and the AB  3218 budget change proposal (BCP); and questions that budget subcommittees may wish to ask about these issues.
https://lao.ca.gov/Publications/Report/4966

Sales Tax Exemption for Bunker Fuel [Publication Details]

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.
https://lao.ca.gov/Publications/Detail/5094

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Chapter 5 of 2025 (AB 102, Gabriel) amended the budget to include Control Section 3.90, which established an expectation that the administration would meet and confer in good faith with all 21 of the state’s bargaining units before July 1, 2025 to achieve budgetary savings.
https://lao.ca.gov/Publications/Report/5081

Community Land Trust Property Tax Exemption

Dec 20, 2024 - Chapter  636 of 2022 (AB  1206, Bennett) modified the rules community land trust properties must meet to qualify for the property tax exemption, making it easier for properties to maintain their exemption when low-income residents experience a modest gain in income.
https://lao.ca.gov/Publications/Report/4946

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Over the last decade, two statutes —Chapter  351 of 2013 (AB  10, Alejo) and Chapter  4 of 2016 (SB  3, Leno) —gradually have increased California ’s statewide minimum wage from $8 per hour to $16 per hour.
https://lao.ca.gov/Publications/Report/4878

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Under AB  784, the exemption would have ended on January 1, 2024. Chapter  353 of 2022 (AB  2622, Mullin) pushed back the expiration date to January 1, 2026 and required our office to publish our analysis by May 1, 2024.
https://lao.ca.gov/Publications/Report/4890

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - The credits are available for productions in 2022 through 2032. The CFC identifies and certifies qualified soundstage construction projects. Productions receiving credits under this program are required to set ethnic, racial, and gender diversity goals and to develop a plan to achieve those diversity goals.
https://lao.ca.gov/Publications/Report/4713