Evaluation of the Property Tax Postponement Program [Publication Details]

Oct 8, 2018 - Evaluation of the Property Tax Postponement Program [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/3885

Federal Retrenchment and State Management [Publication Details]

Oct 21, 1983 - Bill includes four observations as follows. (1) The states' management of the retrenchment process—particularly in terms of the transition from categoricals to block grants—has been a solid success. (2) The relationship between federal and state tax policies is not what many of us were led to believe. (3) Faced with the inevitability of federal retrenchment, state governments
https://lao.ca.gov/Publications/Detail/3423

Major Actions on Tax Provisions [Publication Details]

May 31, 2018 - Major Actions on Tax Provisions [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/3851

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products [Publication Details]

May 12, 2019 - The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products [Publication Details] The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products Format: HTML Description: In the May Revision, the Governor has proposed two new sales tax exemptions that would go into effect on January 1, 2020 and expire on December 31, 2021: one for menstrual products and another for children’s diapers.
https://lao.ca.gov/Publications/Detail/4040

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

May 12, 2019 - The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products Sales Tax Exemptions for Diapers and Menstrual Products Background California ’s Sales Tax. California ’s state and local governments charge a sales tax on the retail sale of tangible goods.
https://lao.ca.gov/Publications/Report/4040

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - The 2018-19 Budget: California Hiring Tax Credits State ’s Economic Development Programs Overhauled in 2013. California comprehensively overhauled its economic development incentive programs in 2013 b y replacing the “Enterprise Zone ” programs with three new tax provisions: Manufacturer ’s Sales Tax Exemption.
https://lao.ca.gov/Publications/Report/3784

The 2018-19 Budget: California Hiring Tax Credits [Publication Details]

Mar 15, 2018 - The 2018-19 Budget: California Hiring Tax Credits [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/3784

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - This post explains how each of the tax conformity provisions changes the state ’s tax laws. The administration coupled tax conformity with an expansion of the state ’s Earned Income Tax Credit (EITC).
https://lao.ca.gov/Publications/Report/4100

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Sales Tax Exemption for Certain Manufacturers. In 2018, we evaluated the economic effects of a sales tax exemption administered by the California Alternative Energy and Advanced Transportation Financing Authority.
https://lao.ca.gov/Publications/Report/4331

The 2020-21 Budget: Taxation of E-Cigarettes [Publication Details]

Feb 24, 2020 - We find that a tax based on nicotine content has some advantages. We also suggest that the Legislature consider a wide range of possible tax rates. Once the Legislature has chosen a rate, we recommend indexing the rate to inflation and revisiting it frequently to assess whether further adjustments are warranted.
https://lao.ca.gov/Publications/Detail/4171