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

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - It provides nonrefundable tax credits to companies in exchange for a commitment to increase employment and investment in the state over several years. More specifically, the objective of the program is to influence a business ’s decision to make investments in California that would have been made in another state, or not at all, absent the credit.
https://lao.ca.gov/Publications/Report/5162

Assessing Recent Changes to California Competes

Mar 30, 2020 - However, by other measures, many of the credit recipients are not large companies. About 45  p ercent of the credit agreements are with companies with annual revenue below $ 15  m illion and about 10  p ercent have no annual revenue (but some of these likely are owned by large companies).
https://lao.ca.gov/Publications/Report/4213

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - Many real estate leasing companies create a new, legally independent company to hold each property that they own. Financial companies primarily exist to manage their owners ’ investments and assets. The Internal Revenue Service reports that half of all LLCs and partnerships in the U.S. are real estate rental and leasing businesses and 10  p ercent are financial companies.
https://lao.ca.gov/Publications/Report/4207

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - Companies that meet their targets can claim tax credits against their corporation or income taxes. On the other hand, the state “recaptures” tax credits from companies that fail to meet their targets.
https://lao.ca.gov/Publications/Report/4846

The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Jan 26, 2022 - Companies and individuals often incur operating losses associated with their business activities in some years. These companies are able to carry the net operating losses (NOLs) forward into future tax years and deduct NOLs from their operating income.
https://lao.ca.gov/Publications/Report/4500

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

Feb 28, 2023 - More Appealing to Production Companies. Refundable film tax credits would be more appealing to production companies. This is because it would allow companies to receive tax benefits sooner in many cases.
https://lao.ca.gov/Publications/Report/4713

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - Over the last two  decades, California has faced increasing competition in the motion picture industry from other states and countries offering production companies financial incentives and lower labor costs.
https://lao.ca.gov/Publications/Report/5000

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Supplier Diversity: contracting with qualified vendors, including but not limited to catering companies, accounting firms, equipment rentals, and postproduction houses, owned and operated by individuals from socially and economically underrepresented groups to support production.
https://lao.ca.gov/Publications/Report/5036

Unclaimed Property: Rethinking the State’s Lost & Found Program [Publication Details]

Feb 10, 2015 - Unclaimed Property: Rethinking the State’s Lost & Found Program [Publication Details] Infographic Description: California law has long required banks, insurance companies, and many other types of entities to transfer to the State Controller’s Office (SCO) personal property considered abandoned by owners.
https://lao.ca.gov/Publications/Detail/3167