Restructuring of Second-Level Appeals

May 1, 2012 - Further Detail Background The CUIAB is an independent administrative judicial agency that provides due process for workers and employers who wish to appeal determinations made by the Employment Developmen t Department (EDD) on unemployment insurance (UI) and disability insurance benefits and payroll taxes, as well as state personal income tax withholdings.
https://lao.ca.gov/Recommendations/Details/591

Proposition 29: Imposes Additional Tax on Cigarettes for Cancer Research [Publication Details]

May 1, 2012 - Proposition 29: Imposes Additional Tax on Cigarettes for Cancer Research [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/2625

Cash management options for charter schools

Apr 26, 2012 - If the authorizer does not provide cash, charter schools typically borrow from the private sector, using loans that are not tax-exempt. Because charters schools do not ha ve access to tax-exempt loans from the private sector and typically are at higher risk of defaulting, they pay much higher interest rates than school districts to secure short-term loans.
https://lao.ca.gov/Recommendations/Details/589

California revenues on track to be over $2 billion under administration target for April

Apr 25, 2012 - April is a key month for the state ’s personal income tax (PIT) and corporation tax (CT) collections. April collections of these taxes by the Franchise Tax Board (FTB) and the Employment Development Department (EDD) are nearing their conclusion.
https://lao.ca.gov/Recommendations/Details/588

California's Property Tax [Publication Details]

Apr 11, 2012 - California's Property Tax [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/2611

IHSS Budget Update

Mar 13, 2012 - The tax would be paid by IHSS providers and deposited in a special fund. The revenue from this tax would be used to pay for IHSS program costs and result in additional federal matching funds. The legislation authorizing this tax requires a supplemental payment be made to the providers to reimburse them for the cost of th e tax.
https://lao.ca.gov/Recommendations/Details/570

California's Property Tax [Publication Details]

Mar 12, 2012 - California's Property Tax [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/2595

Public and private marina loan programs

Mar 7, 2012 - The budget proposes $69 million in expenditures for 2012 –13, mainly from boat registration fees, motor vehicle fuel tax revenue, principal and interest payments on previously issued loans, and federal funds.
https://lao.ca.gov/Recommendations/Details/566

Unemployment Insurance Fund Insolvency

Mar 6, 2012 - The federal portion of UI employer taxes is primarily used to fund administration at the state and federal leve l. The federal unemployment tax rate is 6.2 percent. However, when the state is in compliance with federal program requirements, California employers receive a credit (known as the Federal Unemployment Tax Act [FUTA] credit) of 5.4 percent, lowering the effective federal tax rate to 0.8 percent.
https://lao.ca.gov/Recommendations/Details/555

Amador and Mono Counties Triple Flip/ VLF Swap Backfill

Mar 5, 2012 - Under this financing plan, cities and counties receive increased property tax revenues from two sources: (1) countywide property tax accounts known as the Educational Revenue Augmentation Fund (ERAF) and, if ERAF resources are not sufficient, (2) base K-14 district property tax revenues.
https://lao.ca.gov/Recommendations/Details/565