Managing California’s Cash [Publication Details]

Sep 3, 2019 - Given that the state's cash position will inevitably change in the future, we suggest the Legislature be cautious about approving additional proposals to make loans from the state's cash resources. Assessing a proposed loan using the criteria in this report may help determine whether its benefits exceed its costs.
https://lao.ca.gov/Publications/Detail/4092

The 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - (CDTFA ’s field operations include audit and compliance activities based in field offices around the state.) We commend the administration for identifying resources that CDTFA does not need and proposing budget reductions accordingly.
https://lao.ca.gov/Publications/Report/4205

The 2019-20 Budget: California Spending Plan—Conformity [Publication Details]

Oct 17, 2019 - This post describes the 2019-20 budget actions changing state individual and business tax provisions (partial tax conformity).
https://lao.ca.gov/Publications/Detail/4100

Background on the California Earned Income Tax Credit [Publication Details]

Apr 11, 2019 - Presented to Senate Budget and Fiscal Review Committee Subcommittee 4 on State Administration and General Government
https://lao.ca.gov/Publications/Detail/4007

Overview of State EITC Education and Outreach Activities [Publication Details]

Apr 10, 2018 - Overview of State EITC Education and Outreach Activities [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/3802

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - California ’s state and local governments charge a sales tax on the retail sale of tangible goods. The average rate is 8.6  percent. Of that, 3.94  percent raises money for the state ’s General Fund, and 2.06  percent raises money the state provides to counties for various local programs.
https://lao.ca.gov/Publications/Report/4040

California's Geography of Wealth [Publication Details]

Sep 5, 2019 - California's Geography of Wealth [Publication Details] PDF Description: California is the wealthiest state in the nation. Despite this overall prosperity, wealth varies considerably across the state and its residents.
https://lao.ca.gov/Publications/Detail/4093

The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion

Mar 6, 2019 - Under the administration ’s current estimates, however, the state EITC (including this expansion) is expected to cost $ 410  m illion in 2018 ‑19. State Provides Funding for Outreach. Many community ‑based organizations and other state and local government agencies (such as school districts and county social services offices) engage in efforts to raise awareness about the state and federal EITC.
https://lao.ca.gov/Publications/Report/3960

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - Consequently, some of those eligible for a state credit may not know the state EITC is available—or that they are eligible—due to not filing a state return. The U.S. Internal Revenue Service (IRS), the state tax agencies, and many other organizations have ongoing efforts to increase the number of eligible individuals and families claiming the federal and state EITCs.
https://lao.ca.gov/Publications/Report/3826

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach [Publication Details]

May 8, 2018 - This post explains a grant program that provided funds for education and outreach related to the state earned income tax credit (EITC) and provides comments on how the Legislature might prioritize any future state-funded EITC outreach activities.
https://lao.ca.gov/Publications/Detail/3826