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

Updating the California Necessities Index

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Report/5065

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - For example, child care vouchers are based on a survey of market child care costs, however, the Legislature must adopt new rates based on those surveys in order to adjust the value of the vouchers for inflation.
https://lao.ca.gov/Publications/Report/4647

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - This estimate does not assume the state ’s reauthorized managed care organization (MCO) tax is approved by the federal government in 2020 ‑21 (although the administration ’s multiyear estimates do assume it is ultimately approved to take effect in 2021 ‑22, as we discuss later).
https://lao.ca.gov/Publications/Report/4135

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Child Care Credit The federal child care credit is an income tax provision allowing filers with income below a certain level to reduce their tax liability by a percentage of their eligible child care expenses.
https://lao.ca.gov/Publications/Report/4410

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

Feb 23, 2026 - These costs could take the form of lower spending on other programs or higher taxes or fees. For example, if CDTFA spends all of the money that the Governor has proposed, the department might need to raise tobacco r etail license fees as soon as 2027 ‑28.
https://lao.ca.gov/Publications/Report/5132

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

Jan 14, 2019 - If the Legislature wanted to promote early intervention programs, it likely would need to take a different approach —crafting a more targeted initiative with specific requirements and accountability measures.
https://lao.ca.gov/Publications/Report/3916

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - In principle, careful implementation could overcome these challenges. The information provided to date, however, does not suggest that the administration has considered them carefully enough to justify the requested appropriation.
https://lao.ca.gov/Publications/Report/4171

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - The Governor ’s proposal takes a literal view of this text. That is, the administration argues that the existing General Fund support to Medi ‑Cal is the amount provided in the 2016 ‑17 Budget Act , which, relative to the Governor ’s 2017 ‑18 budget proposal, does not decline.
https://lao.ca.gov/Publications/Report/3573