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 2021-22 Budget: Improving Legislative Oversight of Emergency Spending Authorities

Mar 2, 2021 - If the Legislature rejects the Governor ’s proposal, the administration would instead need to allocate these funds through Control Section 28, as is the state ’s typical practice. While the administration ’s proposal was intended to expedite the Control Section 28 p rocess, we find no need for this as the Legislature can already expedite the process, and has done so a number of times during the pandemic.
https://lao.ca.gov/Publications/Report/4393

The 2026-27 Budget: Child Welfare

Mar 3, 2026 - Some questions could include: If the Legislature does not make an appropriation to implement the Tiered Rate Structure beginning in 2027-28, the current, interim LOC rate structure for foster care maintenance payments would remain in place.
https://lao.ca.gov/publications/report/5147

The 2026-27 Budget: Higher Education Overview

Feb 5, 2026 - Recommend Holding Enrollment Flat at Universities in 2027 ‑28. Given the sizeable projected deficit in 2027 ‑28, we recommend holding enrollment expectations flat for UC and CSU that year. Setting higher enrollment targets for the segments without providing them funding comes with downsides.
https://lao.ca.gov/Publications/Report/5112

The 2026-27 Budget: California State University

Feb 24, 2026 - We recommend removing the state ’s out ‑year funding commitments to CSU in 2027 ‑28 and 2028 ‑29. Eliminating these out ‑year augmentations would reduce projected state deficits in 2027 ‑28 and 2028 ‑29 without requiring programmatic cuts or tax increases.
https://lao.ca.gov/Publications/Report/5142

Overview of Proposition 28 Arts Funding for Schools [Publication Details]

Feb 12, 2026 - Overview of Proposition 28 Arts Funding for Schools [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/5109

Changes to UC's Base Funding Over Next Three Years [EdBudget]

Feb 7, 2025 - A new governor will take office in 2027-28. b The Governor proposes to defer the year 4 base increase and nonresident replacement funding from 2025-26 to 2027-28. In 2026-27, he proposes to provide a one-time back payment to 2025-26.
https://lao.ca.gov/Education/EdBudget/Details/951

Firearms and Ammunition Revenue Update (2025 Q4) [EconTax Blog]

Feb 18, 2026 - Firearms and Ammunition Revenue Update (2025 Q4) [EconTax Blog] Firearms and Ammunition Revenue Update (2025 Q4) February 18, 2026 Seth Kerstein Beginning July 2024, Chapter 231 of 2023 (AB 28, Gabriel) imposed an 11 percent excise tax on retail sales of firearms, firearm precursor parts, and ammunition, with some exemptions.
https://lao.ca.gov/LAOEconTax/article/Detail/849

Firearms and Ammunition Revenue Update (2025 Q4) [EconTax Blog]

Feb 18, 2026 - Firearms and Ammunition Revenue Update (2025 Q4) [EconTax Blog] Firearms and Ammunition Revenue Update (2025 Q4) February 18, 2026 Seth Kerstein Beginning July 2024, Chapter 231 of 2023 (AB 28, Gabriel) imposed an 11 percent excise tax on retail sales of firearms, firearm precursor parts, and ammunition, with some exemptions.
https://lao.ca.gov/LAOEconTax/Article/Detail/849

Changes to CSU's Base Funding Over Next Three Years [EdBudget]

Feb 7, 2025 - A new governor will take office in 2027-28. b The Governor proposes to defer the year 4 base increase from 2025-26 to 2027-28. c In 2025-26, reflects the restoration of $75 million one-time reduction applied in 2024-25.
https://lao.ca.gov/Education/EdBudget/Details/950