Evaluation of a Sales Tax Exemption for Certain Manufacturers [Publication Details]

Dec 11, 2018 - Evaluation of a Sales Tax Exemption for Certain Manufacturers [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/3907

Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - Expanding the tax credit would relieve some of the cost of raising children. Decision Points The Supplemental Report of the 2015–16 Budget Package stated the Legislature’s intent to provide a refundable child care tax credit to low– and middle–income families.
https://lao.ca.gov/Publications/Report/3417

Use Tax on Remote Sales [Publication Details]

Oct 15, 2018 - Use Tax on Remote Sales [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/3887

California's Tax System: A Primer [Publication Details]

Apr 9, 2007 - California's Tax System: A Primer [Publication Details] California's Tax System: A Primer Format: HTML Description: What are the different types of taxes upon which California relies? What is their relative importance, and how have they evolved over time?
https://lao.ca.gov/Publications/Detail/1649

Tax Expenditure Reviews [Publication Details]

Nov 16, 2007 - Tax Expenditure Reviews [Publication Details] HTML Description: Tax expenditure programs (TEPs) are features of the tax code—including credits, deductions, exclusions, and exemptions—that enable a targeted set of taxpayers to reduce their taxes relative to what they would pay under a “basic” tax-law structure.
https://lao.ca.gov/Publications/Detail/1684

Narrowing the Tax Gap [Publication Details]

Feb 21, 2007 - Narrowing the Tax Gap [Publication Details] HTML Description: There is a substantial difference between the amount of taxes that are statutorily owed to the state versus the taxes that are actually remitted by taxpayers.
https://lao.ca.gov/Publications/Detail/1595

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - The Legislature would generally need to repurpose the associated funding for other SAL‑related purposes, such as tax reductions or an alternative excluded expenditure. Issues for Legislative Consideration The Legislature may want to modify the Governor ’s proposal so that it best address its priorities.
https://lao.ca.gov/Publications/Report/4540

How Will Aging Baby Boomers Affect Future Property Tax Revenues? [Publication Details]

Jun 20, 2017 - How Will Aging Baby Boomers Affect Future Property Tax Revenues? [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/3693

California's Tax Expenditure Programs Part 1 [Publication Details]

Feb 1, 1999 - Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the ammmt of revenues collected through the state's tax system.
https://lao.ca.gov/Publications/Detail/2753

2009-10 Budget Analysis Series: Revenues [Publication Details]

Feb 6, 2009 - We believe these proposals have merit, both for tax policy reasons (for example, the VLF increase would result in all property in California taxed at the same rate) and for reducing the net impact of any rate increases on taxpayers (as both the VLF and PIT are deductible for federal tax purposes).
https://lao.ca.gov/Publications/Detail/1923