The 2020-21 Spending Plan — Other Provisions

Oct 7, 2020 - Statutory Changes to Temporarily Change Process for Adjusting Cannabis Tax Rates. The California Department of Tax and Fee Administration (CDTFA) makes periodic, statutorily required adjustments to the rates for the state ’s two cannabis taxes: the retail excise tax and the cultivation tax.
https://lao.ca.gov/Publications/Report/4277

Counties and Design-Build [Publication Details]

Jan 12, 2010 - Counties and Design-Build [Publication Details] PDF Description: This report presents a summary of reports received by the LAO from California counties on construction projects that they completed with the design-build delivery method.
https://lao.ca.gov/Publications/Detail/2161

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/Publications/Report/4135

State Bonds After Federal Tax Reform [Publication Details]

Feb 1, 1987 - State Bonds After Federal Tax Reform [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/365

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - First, if federal, state, or local tax incentives for solar PV change, it could affect the cost of implementing these systems through power purchase agreements at state facilities. Second, the cost of these systems could be affected by overall changes in the solar PV market.
https://lao.ca.gov/Publications/Report/3711

The 2018-19 Budget: Department of General Services

Feb 20, 2018 - The proposed tenants of the new building include the California Department of Tax and Fee Administration (CDTFA); the Board of Equal ization (BOE); and various departments within the Business, Consumer Services, and Housing Agency (such as the Department of Consumer Affairs).
https://lao.ca.gov/Publications/Report/3758

The Administration’s Sacramento Office Building Construction Strategy: Ensuring Robust Oversight

Dec 14, 2016 - EDD = Employment Development Department and FTB = Franchise Tax Board. Second, the administration should have evaluated the most cost –effective way to address the needs of these buildings. For example, it should have included an analysis of whether it is more cost effective to construct new buildings versus pursue other approaches, such as purchasing or leasing existing privately owned office buildings.
https://lao.ca.gov/Publications/Report/3516

Sale Leaseback of State Office Buildings [Publication Details]

Nov 9, 2010 - In a previous analysis, we pointed out that the sale-leaseback of state buildings authorized in 2009 legislation was poor fiscal policy and represented one imperfect option among many for balancing the state’s budget.
https://lao.ca.gov/Publications/Detail/2366

The Use of Mortgage Revenue Bonds in California [Publication Details]

Jan 1, 1985 - This report was prepared in response to the directive contained in Chapter 323. Chapter I provides background information on the use of mortgage revenue bonds (MRBs) in California and on the federal government's role in regulating their issuance. In Chapter II, we discuss state and local data relating to units produced and households assisted under these housing programs.
https://lao.ca.gov/Publications/Detail/369

Cogeneration Equipment Investments: The Effects of Rapid Amortization [Publication Details]

Jun 1, 1985 - In 1980, the California Legislature enacted AB 1404 (Chapter 1328, Statutes of 1980), which shortened the time period over which certain cogeneration equipment can be depreciated for California tax purposes.
https://lao.ca.gov/Publications/Detail/476