Building Reserves to Prepare for a Recession [Publication Details]

Mar 7, 2018 - Building Reserves to Prepare for a Recession [Publication Details] Building Reserves to Prepare for a Recession Format: HTML Description: Reserves are of critical importance to the health of the state's budget.
https://lao.ca.gov/Publications/Detail/3769

The 2019-20 May Revision: Opportunity Zones [Publication Details]

May 11, 2019 - The Governor proposes to allow state tax benefits for investments in alternative energy or affordable housing in communities designated as Opportunity Zones under a new federal program.
https://lao.ca.gov/Publications/Detail/4038

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

Feb 22, 2017 - As noted below, Proposition  56 separately provides funding for BOE ’s enforcement activities. $400,000 for State Auditor in 2017 ‑18. The Governor ’s Budget proposes to spend $400,000 for the State Auditor to conduct audits required by Proposition  56.
https://lao.ca.gov/Publications/Report/3573

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach [Publication Details]

May 8, 2018 - This post explains a grant program that provided funds for education and outreach related to the state earned income tax credit (EITC) and provides comments on how the Legislature might prioritize any future state-funded EITC outreach activities.
https://lao.ca.gov/Publications/Detail/3826

California’s First Film Tax Credit Program

Sep 29, 2016 - State and Local Fiscal Effects The first film tax credit program affected state and local finances both directly and indirectly. For state finances, the direct effects were the reduction in tax revenue as taxpayers used the credits and the costs to administer the program.
https://lao.ca.gov/Publications/Report/3502

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - State law requires HCD to review each community ’s housing element for compliance with state requirements. In recent years, HCD has found that most (around 80  percent) housing elements comply with state laws.
https://lao.ca.gov/Publications/Report/3605

Taxation of Sugary Drinks

Nov 26, 2018 - This information already appears on federally mandated nutrition labels, so a sugar ‑based or tiered tax likely would be feasible at the state level. Local governments have less tax administration capacity than the state, so their ability to administer such a tax is less clear.
https://lao.ca.gov/Publications/Report/3903

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program SCAPAP = State ‑County Assessors ’ Partnership Agreement Program. Note: Part ‑time staff displayed as 0.5 full ‑time staff.
https://lao.ca.gov/Publications/Report/3632

The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion [Publication Details]

May 14, 2018 - The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion [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/3835

The 2018-19 May Revision: LAO Revenue Outlook

May 12, 2018 - Depending on corporations ’ tax status in California, a portion of this returning cash will be taxed by the state. Specifically, the state taxes corporate profits based on the business ’ share of sales generated in California (which is roughly 7 percent on average).
https://lao.ca.gov/Publications/Report/3830