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 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - Effective April 1, 2017, this measure will increase the state excise tax rate on cigarettes by $2 per pack—from 87 cents to $2.87—and increase the state excise tax on other tobacco products by a similar amount.
https://lao.ca.gov/Publications/Report/3609

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

Statewide Minimum Wage Increasing in January

Dec 6, 2016 - Most Local Minimum Wages Are Slightly Narrower Than The State ’s. Very few employees are exempt from the statewide minimum wage. Most of California ’s local minimum wages have some additional exemptions.
https://lao.ca.gov/Publications/Report/3512

Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - Proposition  98 establishes a minimum funding guarantee for schools and community colleges that is in part based on state revenue. When state revenue decreases, it is usually the case that required spending on schools decreases as well.
https://lao.ca.gov/Publications/Report/3417

Income Mobility in California Across Generations

Jan 4, 2017 - Figure 3 shows how, on this measure of mobility, California compares to other U.S. states. While mobility is higher in some parts of the Mountain West and Midwest, income mobility in California is high compared to Southern states, and comparable to some other Western states, the Mid–Atlantic, and much of New England.
https://lao.ca.gov/Publications/Report/3518

Common Claims About Proposition 13

Sep 19, 2016 - California ’s Impact Fees Higher Than Many States. Over half of states have impact fees, which pay for the costs associated with new development like new infrastructure. A recent survey of over half of these states (including most of the western states) found California to have the highest average impact fees for construction of a single –family home.
https://lao.ca.gov/Publications/Report/3497

Options for Modifying the State Child Care Tax Credit [Publication Details]

Apr 7, 2016 - Options for Modifying the State Child Care Tax Credit [Publication Details] Options for Modifying the State Child Care Tax Credit Format: HTML Description: The Child and Dependent Care Expenses Credit (“child care tax credit” or “credit”) is a provision of the state income tax code that allows filers with income below $100,000 to reduce their tax liability by a percentage of their eligible child care expenses.
https://lao.ca.gov/Publications/Detail/3417

Volatility of California’s Personal Income Tax Structure [Publication Details]

Sep 28, 2017 - The Legislature could choose to make the tax less volatile, but actions to reduce volatility could reduce future growth of state tax revenues. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/3703

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

Feb 10, 2015 - Since the 1950s, the state has accumulated over $7 billion in unclaimed property belonging to individuals, businesses, and local governments. Because property not reunited with owners becomes state General Fund revenue, the unclaimed property law creates an incentive for the state to reunite less property with owners.
https://lao.ca.gov/Publications/Detail/3167