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

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Seasonal hiring patterns can vary across the wage distribution, so this exclusion restriction is not as airtight as the first one. That said, the most pronounced seasonal hiring patterns tend to occur at other times of year.
https://lao.ca.gov/Publications/Report/4878/4

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - Later, after the end of the filing season, the Legislature requested that FTB reach out to taxpayers that filed and appeared eligible for the credit but did not claim it. FTB contacted 53,750 state income tax filers.
https://lao.ca.gov/Publications/Report/3826

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

Feb 19, 2026 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues available to fully cover the associated costs.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  1 shows the value of credits claimed each year since the program ’s inception in 2014. Because applicants must provide sufficient evidence that the credit will influence their employment and investment decisions in the state, GO-Biz often does not award all tax credits available to be allocated in a given fiscal year.
https://lao.ca.gov/Publications/Report/5162

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-sixth paid less than $1 per resident. Another two-thirds paid $1 to $20 per resident. One-eighth paid $20 to $80 per resident. A small but nontrivial portion —1.7  percent —paid more than $120 per resident.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - However, the language prohibits augmentations that would require an increase in the monthly 9-1-1 surcharge rate. The language also requires OES to provide the Legislature with two progress reports on the project —which has faced significant implementation challenges —on or before November 1, 2025 and March  1, 2026.
https://lao.ca.gov/Publications/Report/5081/

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

Feb 23, 2026 - Assembly Bill  573 requires our office to publish a report on tobacco retail enforcement by December 1, 2027. If this could lead to budget adjustments, the Legislature may wish to schedule some of the proposed funding to expire after 2027 ‑28.
https://lao.ca.gov/Publications/Report/5132

Updating the California Necessities Index

Aug 14, 2025 - As shown in Figure  1, on average, these measures (options A, B, and C) are about 0.2  percentage points different from the current CNI. Further, large differences (more than 0.5  percentage points) are rare.
https://lao.ca.gov/Publications/Report/5065

Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details]

Aug 20, 2025 - Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5067