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

Statewide Minimum Wage Increasing in January [Publication Details]

Dec 6, 2016 - A new law passed in 2016 (SB 3 [Leno]) will increase California’s statewide minimum wage over a period of several years. The first increase will occur on January 1, 2017.
https://lao.ca.gov/Publications/Detail/3512

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

California’s First Film Tax Credit Program [Publication Details]

Sep 29, 2016 - We suspect that this level of “windfall benefits” to some credit recipients may be low compared to other tax credits, which would suggest that the first film tax credit program targeted the types of production vulnerable to being filmed outside the state relatively well.
https://lao.ca.gov/Publications/Detail/3502

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

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

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

Background on the California EITC [Publication Details]

Mar 29, 2016 - Presented to: Assembly Budget Subcommittee No. 4 on State Administration
https://lao.ca.gov/Publications/Detail/3406

Overview of State Homelessness Programs [Publication Details]

Feb 25, 2016 - Overview of State Homelessness Programs [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/3370

Understanding California’s Sales Tax [Publication Details]

May 6, 2015 - It then provides more detail about which transactions are subject to this tax, the variation in tax rates across the state, the distribution of revenue among state and local governments, and revenue growth over the last few decades. (5/12/15: Correction made to expiry date of manufacturing equipment exemption.) (5/12/15: Correction made to difference in sales tax for gasoline.)
https://lao.ca.gov/Publications/Detail/3244