Results


9,556 results

Sort by date / relevance

[PDF] An LAO Californians and the Marriage Penalty

This approach was embodied in the Marriage Tax Elimination Act of 1999 (H.R. 6, Weller, et al.) and the Marriage Tax Penalty Act of 1999 (S. 12, Hutchison), and in part was incorporated in the Tax Reform Act of 1999—the tax relief measure which Congress recently passed, but was vetoed.
https://lao.ca.gov/1999/121599_marriage_penalty.pdf

California's Economy and Taxes

California's Economy and Taxes Cannabis Tax Revenue Update (2025 Q1) June 3, 2025 For cannabis excise tax returns filed for the first quarter of 2025, the total amount of tax due is $141 million. With this latest data, we currently project cannabis tax revenues of $594 million in 2024-25 and $732 million in 2025-26.
https://lao.ca.gov/LAOEconTax?tagId=29

[PDF] The Save California's Education Act (Amendment 1S)

Proposal New Oil and Gas Severance Tax. This measure imposes a 10 percent tax on the value of all oil and gas extracted in California or its state offshore waters, which extend out three miles from the coastline.
https://lao.ca.gov/ballot/2011/110584.pdf

[PDF] California's Tax Agencies: How We Got Here

As shown in the figure below, the other aspects of tax administration and appeals reflect the statutory changes made in 2017. Current Structure of Tax Administration and Appeals Taxes Administration Appeals Personal and Corporate Income Taxes Sales and Use Tax
https://lao.ca.gov/handouts/revtax/2024/Califonias-Tax-Agencies-100824.pdf

2011 Initiative Analysis:The Save California's Education Act (Amendment 1S)

Proposal New Oil and Gas Severance Tax. This measure imposes a 10  percent tax on the value of all oil and gas extracted in California or its state offshore waters, which extend out three miles from the coastline.
https://lao.ca.gov/ballot/2011/110584.aspx

[PDF] Extend temporary person income tax rate increases on high-income taxpayers (Amendment #1).

Proposition 30 temporarily raised state taxes.  Sales Taxes. Proposition 30 increased the state sales tax rate by one-quarter cent from 2013 through 2016. In the current fiscal year, this increase is expected to raise $1.5 billion of revenue.  Income Taxes.
https://lao.ca.gov/ballot/2015/150643.pdf

[PDF] Overview of Proposition 26

In the spring of 2010, the state increased taxes on gasoline suppliers, but decreased other fuel taxes paid by gasoline sellers. These tax changes do not raise overall revenues but give the state greater spending fl exibility.
https://lao.ca.gov/handouts/localgov/2010/Proposition_26_9_29_10.pdf

An Overview of California's Research and Development Tax Credit

California and Federal Corporate Tax Liabilities for a Hypothetical California Firm a (In Thousands) State and Federal Tax Liability Without RDC State taxable income State tax liability without RDC 486 State and Federal Tax Liability With RDC State taxable income State tax liability with RDC — Net Value to Firm
https://lao.ca.gov/2003/randd_credit/113003_research_development.html

The 2021-22 Budget: “Cradle to Career” Data System

Mar 26, 2021 - Specifically, the system includes early education programs, elementary and secondary schools, county offices of education, community colleges, and universities in both the public and private sectors.
https://lao.ca.gov/Publications/Report/4409

Proposition 98 Multiyear Forecast Under LAO Revenue Estimates [EdBudget]

May 23, 2017 - Proposition 98 Multiyear Forecast Under LAO Revenue Estimates [EdBudget]     a Outlook reflects LAO estimates of General Fund revenue, local property tax revenue, and other Proposition 98 inputs. Outlook also assumes the state adopts the Governor's proposal to (1) provide $433 million above the guarantee in 2015-16, (2) notwithstand the Test 3 supplement from 2016-17 through
https://lao.ca.gov/Education/EdBudget/Details/31