LAO Publications

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?page=184&year=0&publicationType=0

LAO Publications

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?page=184&year=0&publicationType=0

Options for a State Earned Income Tax Credit [Publication Details]

Feb 25, 2015 - Options for a State Earned Income Tax Credit [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/3190

California’s Major Revenue Sources and Tax Agencies [Publication Details]

Feb 23, 2015 - California’s Major Revenue Sources and Tax Agencies [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/3183

LAO Publications

In total, temp orary property tax reductions lowered local government property tax revenues by an estimated $7 billion in 2013-14, amounting to 15 percent of total property tax revenues statewide . However, real estate markets have recovered significantly over the past two years, and property tax payments for many of these property owners increased by as much as 20 percent in 2013-14.
https://lao.ca.gov/Publications?page=126&year=0&productid=0&categoryid=0

^[PDF] The measure’s economic effects would affect property

The measure’s economic effects would affect property tax, sales tax, and income tax revenues. The largest and most likely impacts are: • Less Property Taxes Paid by Landlords. A decline in the value of rental properties would, over several years, lead to a decrease in property tax payments made by owners of those properties. • More Sales Taxes Paid by Renters.
https://lao.ca.gov/ballot/2018/prop10-110618.pdf

An Overview of California's Enterprise Zone Hiring Credit

The EZC may be used to offset the regular tax liability (and effectively t he Alternative Minimum Tax), but not the minimum franchise tax, or the built-in gain tax and excess net passive income tax levied on S corporations.
https://lao.ca.gov/2003/ent_zones/ezones_1203.htm

^[PDF] Major Actions on Tax Provisions

The Senate adopted language to exempt these earnings from state income tax. State Wildlife Area Payments In Lieu of Taxes — — When the state acquires private property for state controlled wildlife management areas, the state is not required to offset the loss of county property tax revenue.
https://lao.ca.gov/handouts/Conf_Comm/2018/Conference-Tax-Provisions-Major-Actions-053118.pdf

California's Economy and Taxes

California's Economy and Taxes Income Tax Withholding Tracker June 3, 2025 Income tax withholding in May came in $27 million (less than 1 percent) below newly released projections included in the Governor 's  2025-26 May Revision budget.
https://lao.ca.gov/LAOEconTax?tagId=2

^[PDF] Transportation Funding Overview

The Fuel Tax Swap of 2010 The Impact of the Fuel Tax Swap on State Gasoline and Diesel Taxesa Base Price + State Sales Tax (6%)b Base Price + Gasoline and Diesel Before 2010 Swap Gasoline (Effective 2010-11) Diesel (Effective 2011-12) aFigure does not include other statewide and local sales taxes. bThe 6 percent state sales tax, is scheduled to revert to 5 percent beginning July 2011.
https://lao.ca.gov/handouts/transportation/2011/Trans_Funding_Overview_02_28_11.pdf