The 2017-18 Budget: Analysis of the Department of Developmental Services Budget

Feb 24, 2017 - It is currently difficult to know exactly how many people with developmental disabilities in California have paid work —and at what pay level —because an individual ’s work may not be part of an employment program or because an individual may not earn enough to pay income taxes.
https://lao.ca.gov/Publications/Report/3581

The 2017-18 Budget: Alternatives to the Governor’s Proposition 2 Proposals

Feb 23, 2017 - In our January 2017 Overview of the Governor’s Budget , we noted that the administration’s estimate of 2017‑18 revenues associated with the personal income tax seemed too low. In particular, the administration’s estimates of revenues from capital gains in 2017‑18 seem inconsistent with their own economic forecasts.
https://lao.ca.gov/Publications/Report/3574

The 2017-18 Budget: Department of Motor Vehicles (DMV)

Feb 22, 2017 - Additionally, DMV licenses and regulates vehicle-related businesses such as automobile dealers and driver training schools, and collects certain fees and tax revenues for state and local agencies. The Governor ’s budget includes $1.1  billion for DMV in 2017 ‑18, which is about the same as the estimated level of spending in the current year.
https://lao.ca.gov/Publications/Report/3575

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals $1,799 a Amounts reflect five quarters of revenue. b Replaces lost revenue to existing tobacco tax funds as well as state and local sales and use taxes.
https://lao.ca.gov/Publications/Report/3573

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals [Publication Details]

Feb 22, 2017 - The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals [Publication Details] The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals Format: HTML Description: Proposition 56 was approved by voters in November 2016 to increase taxes on cigarettes and other tobacco products.
https://lao.ca.gov/Publications/Detail/3573

The 2017-18 Budget: Transportation Funding Package

Feb 17, 2017 - State Diesel Taxes. The state also collects revenue from taxes on diesel fuel. Figure  5 shows the current diesel tax rates for the state ’s three taxes on diesel fuel —an excise tax and two sales taxes.
https://lao.ca.gov/Publications/Report/3572

The Uncertain Affordable Care Act Landscape: What It Means for California

Feb 17, 2017 - To encourage the use of HSAs, some Republican replacement proposals offer tax credits to individuals for contributions into an HSA. (The tax credit could either be some portion of the alternative health care tax credit discussed above or a separate tax credit.)
https://lao.ca.gov/Publications/Report/3569

The 2017-18 Budget: Trial Courts and the County Office of Education General Fund Offset

Feb 16, 2017 - Governor ’s Budget Underestimates Excess Property Tax Revenue. The Governor ’s budget estimates that excess property tax revenue in 2017-18 will not increase over the 2016-17 level of $37 million. Our analysis of property tax growth, however, projects higher excess property tax levels and, in turn, higher General Fund offsets for trial courts.
https://lao.ca.gov/Publications/Report/3567

The 2017-18 Budget: Trial Courts and the County Office of Education General Fund Offset [Publication Details]

Feb 16, 2017 - Under state law, county office of educations’ excess property tax revenue offsets state General Fund support for trial courts. In this post, we describe the offset and recommend the Legislature adjust the offset to better reflect growth in local property taxes.
https://lao.ca.gov/Publications/Detail/3567

The 2017-18 Budget: Judicial Branch

Feb 14, 2017 - The 2017-18 Budget: Judicial Branch a Does not include offset of trial court expenditures from excess local property taxes. Sustain Justice System Edition Case Management System Replacement LAO Bottom Line.
https://lao.ca.gov/Publications/Report/3557