The 2023-24 Budget: Crafting Climate, Resources, and Environmental Budget Solutions

Feb 22, 2023 - For instance, Californians who do not file taxes—including some lower‑income households—cannot benefit from the tax credits provided through the federal ZEV incentive program, but are eligible for rebates from the state’s program.
https://lao.ca.gov/Publications/Report/4692

Tax Expenditure Evaluation [Publication Details]

Feb 22, 2023 - Tax Expenditure Evaluation [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/4690

The 2023-24 Budget: California Community Colleges

Feb 22, 2023 - Apportionments for those students remain based entirely on enrollment. ( “Basic aid ” or “fully community ‑supported ” districts receive revenue from local property taxes and enrollment fees that exceed what they generate under SCFF, such that the SCFF calculation does not affect their apportionment funding.)
https://lao.ca.gov/Publications/Report/4695

The 2023-24 Budget: CalWORKs

Feb 22, 2023 - Following a major realignment of state and local responsibilities in 1991, some funds generated by the state sales tax and vehicle license fee accrue to a special fund with a series of subaccounts which pay for a variety of health and human services programs.
https://lao.ca.gov/Publications/Report/4699

The 2023-24 Budget: Analysis of Child Welfare Proposals and Implementation Updates

Feb 22, 2023 - In 2011, the state enacted legislation known as 2011 realignment, which dedicated a portion of the state ’s sales and use tax and vehicle license fee revenues to counties to administer child welfare and foster care programs (along with some public safety, behavioral health, and adult protective services programs).
https://lao.ca.gov/Publications/Report/4698

The 2023-24 Budget: One-Time K-12 Spending Proposals

Feb 16, 2023 - Compared with the estimate included in the June 2022 budget plan, the administration revises its estimate of the minimum guarantee up $178   million in 2021 ‑22, primarily due to local property tax revenue exceeding previous estimates.
https://lao.ca.gov/Publications/Report/4688

The 2023-24 Budget: The California Department of Corrections and Rehabilitation

Feb 16, 2023 - Any time above 15 minutes is charged at a rate of 2.5  cents per minute for domestic calls and 7 cents per minute for international calls, plus applicable surcharges and taxes. Historically, these charges were paid by those receiving the calls from people in prison, such as their friends and family.
https://lao.ca.gov/Publications/Report/4686

U.S. Retail Sales Update: January 2023 [EconTax Blog]

Feb 15, 2023 - U.S. retail sales have grown 6.4 percent over the last 12 months, but have been flat after accounting for inflation.
https://lao.ca.gov/LAOEconTax/Article/Detail/769

The 2023-24 Budget: University of California

Feb 15, 2023 - According to UC, the Institute would be an independent research institute funded through a public ‑private partnership and classified for federal tax purposes as a California nonprofit public benefit corporation.
https://lao.ca.gov/Publications/Report/4684

The 2023-24 Budget: Multiyear Assessment

Feb 15, 2023 - The state could reform th e underlying tax structure to make it less volatile, which nearly certainly would involve reducing tax rates for higher ‑income earners. Or, the state could address volatility by building reserves —funds that can be saved during upswings and spent during downturns.
https://lao.ca.gov/Publications/Report/4687