FTB Spring 2015 Revenue Exhibit Data Posted [EconTax Blog]

May 14, 2015 - Such concentrations are typical , given California's tax rate structure, in which higher-income filers pay personal income taxes at higher rates. Proposition 30 , passed in 2012, has increased the tax payment concentration among the top 1% of filers to some extent. 
https://lao.ca.gov/LAOEconTax/Article/Detail/102

California Independence in Statewide Elections Act [Ballot]

May 14, 2015 - In its administration of California ’s state income tax, the Franchise Tax Board defines a nonresident to be any individual who is not (1) present in California for other than a temporary or transitory purpose or (2) domiciled in California.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-012

Revised Use of Reasonable Force Act of 2015 [Ballot]

May 12, 2015 - Background Currently, there are several hundred police agencies in California that provide police services, such as city and university police departments and county sheriff departments. These agencies employ roughly 90,000 officers.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-010

Understanding California’s Sales Tax [Publication Details]

May 6, 2015 - Understanding California’s Sales Tax [Publication Details] Video Description: California’s state and local governments levy a tax on retail sales of tangible goods. This report begins with an overview of California’s sales and use tax.
https://lao.ca.gov/Publications/Detail/3244

Eliminate State Cost of Sex Offender Assessment Mandate

May 5, 2015 - Specifically, the com mission found the following activities to be reimbursable state mandates: (1) county probation and local law enforcement training on the use of the SARATSO, (2) county probation ad ministering SARATSO assessments to eligible offenders, (3) including the results of the assessment in certain presentencing reports, and (4) county probation reporting of statistic s regarding the effectiveness of enhanced monitoring.
https://lao.ca.gov/Recommendations/Details/842

Fund Medi-Cal Eligibility of Juvenile Offenders Mandate

Apr 28, 2015 - In 2013, the Commission on State Mandates (CSM) determined t hat several activities carried out by county detention facilities and county welfare departments pursuant to Chapter 657 (collectively referred to as the Medi-Cal Eligibility of Ju venile Offenders mandate) are state-reimbursable mandates: County detention facilities must provide
https://lao.ca.gov/Recommendations/Details/841

The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details] The 2015-16 Budget: Cigarette Tax and Licensing Programs Format: HTML Description: California imposes excise taxes on cigarettes and on other tobacco products such as cigars and chewing tobacco.
https://lao.ca.gov/Publications/Detail/3239

Placer, Bay Area, Riverside Lead in Net In-Migration [EconTax Blog]

Mar 26, 2015 - (Trulia maps on the Twitter feed of economist Jed Kolko show county population changes due to net international and domestic migration in 2014.) As shown below, however, between 2010 and 2014, the county in California with the largest percentage growth in population from migration is Placer County, which is northeast of Sacramento.
https://lao.ca.gov/LAOEconTax/Article/Detail/76

Proposed high deductible health plan reasonable, but may not reduce #cabudget costs.

Mar 25, 2015 - “Health Savings Accounts (HSA). ” Under federal tax law, individuals who are enrolled in an HDHP (and their employers) may make contributions towards an HSA. These contributions are deductible for purposes of fede ral income tax.
https://lao.ca.gov/Recommendations/Details/836

A Look at Housing Markets Outside of California's Major Metros [EconTax Blog]

Mar 17, 2015 - Majority of State ’s Counties Are Outside the Major Metros.   The state 's major metros are comprised of 18 of the state 's most populous counties.  Forty of the state ’s 58 counties, however,  are located outside of the state ’s major metros.
https://lao.ca.gov/LAOEconTax/Article/Detail/65