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

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

Feb 19, 2026 - Typically, the process for determining whether a law or regulation is a state-reimbursable manda te takes several years. State law further requires our office to analyze any new mandates identified by the Commission as a part of our annual analysis of the state budget.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Under the Governor ’s proposal, CDTFA should have adequate budgetary authority to take on the new statutory responsibilities without detracting from its existing responsibilities. In practice, however, budgetary authority might not be the most binding resource constraint.
https://lao.ca.gov/Publications/Report/4966

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - In another case, EDD denied the claim because the worker was caring for her children while unemployed. Thus, according to the decision, the worker was unavailable for work. (State eligibility rules allow parents to look after their children while unemployed, so long as they arrange child care when they get hired.)
https://lao.ca.gov/Publications/Report/4615

Fixing Unemployment Insurance

Dec 2, 2024 - California’s Unemployment Insurance (UI) Take‑Up Rate in Context State ’s Take ‑Up Rate Above Average When Compared to U.S. On average across all states, about 30  percent of unemployed workers receive UI benefits.
https://lao.ca.gov/Publications/Report/4943