The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption $994 $9,990 a “Pass through ” means that the business is not directly taxed under federal law. The business income instead passes through to the owner (or owners) of the business who pay personal income tax (PIT) on their business income. b These amounts do not include any
https://lao.ca.gov/Publications/Report/4207

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption [Publication Details]

Mar 23, 2020 - The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption [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/4207

^[PDF] How Small Is Too Small? An Analysis of School District Consolidation

Consolidated districts may become too large to qualify for Necessary Small School supplements, categorical program minimum grants, federal Small Rural Schools Achievement Fund grants, or funded direct services from the county office of education. 9 Loss of Excess Property Tax Funding.
https://lao.ca.gov/reports/2011/edu/district_consolidation/district_consolidation_050211.pdf

^[PDF] Federal Welfare Reform in California: A Review of the Family Support Act of 1988

The Franchise Tax Board (FTB) is currently estimating the potential General Fund reve- nue effects of conforming state tax law to these changes in federal tax law. We recommend that the Legislature consider this issue as part of its an
https://lao.ca.gov/reports/1989/490_0189_federal_welfare_reform_in_california.pdf

The 2022-23 Budget: Analysis of the Medi-Cal Budget

Feb 9, 2022 - While many details of this proposal remain under development, the funding is intended to go to counties. We plan to analyze this proposal in a separate behavioral health ‑focused budget post. Expansion of Medi ‑Cal to All Income ‑Eligible Californians.
https://lao.ca.gov/Publications/Report/4522

The 2018-19 Budget: California’s New Tax Departments [Publication Details]

Apr 4, 2018 - The 2018-19 Budget: California’s New Tax Departments [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/3796

Analysis of the 1995-96 Budget Bill: Major Expenditure Proposals in The 1995-96 Budget

This is defined as the 1986-87percentage of General Fund tax revenues provided to K-14 education (as adjusted by property tax shifts that have occurred in the 1990s). Test 2--Maintenance of Prior-Year Funding Levels.
https://lao.ca.gov/analysis_1995/part4-B.html

The 2014-15 Budget: Analysis of the Human Services Budget

The division is also responsible for investigating any complaints lodged against these facilities and for conducting inspections of the facilities. The state monitors approximately 66,000 homes and facilities, which are estimated to have the capacity to serve over 1.3 million Californians.
https://lao.ca.gov/reports/2014/budget/human-services/human-services-022014.aspx

Overview of the May Revision 1993-94 [Publication Details]

May 1, 1993 - A major solution component continues to be a $2.6 billion local property tax shift. We conclude that, as currently structured, this property tax shift proposal is unworkable. It significantly reduces local (especially county) resources without a corresponding change in local responsibilities or a practical way to find replacement revenue in 1993-94.
https://lao.ca.gov/Publications/Detail/176

^[PDF] Cannabis and certain psychedelic drugs.

Cannabis-Related Taxes. Adult use cannabis is subject to state and local sales taxes. Both adult use and medicinal cannabis are subject to a 15 percent state excise tax, which generated over half a billion dollars in revenue in 2022-23.
https://lao.ca.gov/ballot/2023/230550.pdf