The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - Such data could help the Legislature monitor these policies. On the other hand, such data collection requirements could be burdensome for retailers and CDTFA. The analysis that the Governor ’s proposal would require our office to submit by January 1, 2021 would be limited by CDTFA ’s current data collection practices.
https://lao.ca.gov/Publications/Report/4040

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

Feb 23, 2026 - Tobacco compliance has received less attention, but some data suggest that this also has become a significant problem under the flavor ban. From 2021 ‑22 to 2024 ‑25, tobacco tax revenues dropped 14  percent per year —much faster than the 2  percent historical average.
https://lao.ca.gov/Publications/Report/5132

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - The Legislature, however, might consider more targeted initiatives linked with specific goals. For example, it could link any one ‑time workforce funding to helping with a transition to a new child care reimbursement rate system and/or higher minimum program standards.
https://lao.ca.gov/Publications/Report/3916

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Since the evidence on the effectiveness of the credit is from earlier iterations of the program, and the attributes of awards have shifted over the years, periodic analysis of the program ’s effectiveness as data becomes available continues to remain prudent.
https://lao.ca.gov/Publications/Report/5162

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Sales Tax Exemption for Bunker Fuel November 19, 2025 Sales Tax Exemption for Bunker Fuel Statutory Data Reporting Requirement. 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/Report/5094

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Bollinger et al. (2019) study response patterns to earnings questions in the CPS ’s Annual Social and Economic Supplement by linking the survey data to administrative data. They find that methods based on the assumption that earnings responses are conditionally missing at random —such as the conventional weighting approach described above
https://lao.ca.gov/Publications/Report/4878/4

The 2018-19 May Revision: LAO Economic Outlook

May 12, 2018 - “consensus scenario. ” The LAO develops the California portions of the forecast based on this scenario. b Employer survey data. Figure  2, at the end of this post, lists the major economic variables under our new moderate growth scenario through 2022.
https://lao.ca.gov/Publications/Report/3829

Updating the California Necessities Index

Aug 14, 2025 - First, new measures must be calculable using publicly available data that is published in a timely manner. Therefore, we do not consider approaches that would use proprietary  data. Transparency. Second, like the current formula, alternatives should provide an intuitive way to judge changes in the cost of necessities.
https://lao.ca.gov/Publications/Report/5065

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - Data Source. Our office obtained the data described below from the Department of Cannabis Control and the California Department of Tax and Fee Administration (CDTFA). The data come from the state ’s Metrc “track and trace” system for licensed cannabis.
https://lao.ca.gov/Publications/Report/5059

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

May 12, 2022 - Such steps would include collecting the necessary data from the Department of Motor Vehicles and selecting an entity to distribute payments. Additionally, some policy options may not be able to take effect immediately due to administrative procedures.
https://lao.ca.gov/Publications/Report/4597