This page last reviewed August 11, 2017

AB 32 Implementation Expenses 

Each fiscal year’s invoice is based on that year’s Common Carbon Cost (CCC) which is calculated as the total required revenue (implementation expenses and adjustments, plus any shortfall or minus any surplus in actual revenue collected during the previous fiscal year) divided by the total statewide emissions covered by the Regulation.

Reported emissions subject to the Regulation (approximately 80 percent of statewide greenhouse gas emissions) were approximately 370 million metric tons of carbon dioxide in 2008 and steadily declined to approximately 328 million metric tons of carbon dioxide in 2013. Starting with Report Year 2014, the Regulation covers other greenhouse gases: methane (CH4) and nitrous oxide (N2O). The total CO2e emissions subject to the Regulation in 2015 are approximately 346 million metric tons of carbon dioxide equivalent.

Historically, the CCC has ranged from $0.121 for emission year 2012, to $0.198 for emission year 2015. The following link provides a table showing the historical CCC and transportation fuel fee rates.

AB 32 Cost of Implementation Fee Funding in the 2017-2018 Budget Act

Department Thousands
Air Resources Board $50,247
Environmental Protection Agency $1,153
Energy Resources Conservation and Development Commission $9,060
State Water Resources Control Board $539
Department of Resources Recycling and Recovery $1,238
Office of Health Hazard Assessment $665
Secretary of the Natural Resources Agency $934
Department of Public Health $358
Department of Forestry and Fire Protection $385
Department of Water Resources $374
Department of Housing and Community Development $189
Department of Food and Agriculture $1,862
Governor's Office of Business and Economic Development (GO-Biz) $227
Financial Information System for California $65
Total (includes Pro Rata on general administrative costs)

For questions, please contact:
Brieanne Aguila at