Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [Publication Details]

Aug 20, 2025 - Overview of Major Impacts of H.R. 1 – One Big Beautiful Bill Act [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/5067

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - One key difference is the grant program’s focus on businesses making big investment promises, which has led it to make significantly larger awards to a smaller number of businesses. Given these differences, the grant program should be evaluated separately from the tax credit program.
https://lao.ca.gov/Publications/Report/4846

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - Gann Limit a Big Factor in Budgeting Until Proposition   111 (1990) Reduced Its Effects. The state ’s appropriations limit, or SAL, was a significant factor in state budgeting during the 1980s. In fact, the state had revenues in excess of its SAL in 1986 ‑87 and was required to rebate $1.1  billion to taxpayers (equal to over $2  billion in today ’s dollars).
https://lao.ca.gov/Publications/Report/3596

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Reasons the Existing Policy May Be Too Broad Property Taxes May Not Be Big Barrier to Continued Ownership. One potential rationale for the inheritance exclusion is to prevent property taxes from making it prohibitively expensive for a family continue to own a particular property.
https://lao.ca.gov/Publications/Report/3706

Cal Facts 2018 [Publication Details]

Dec 6, 2018 - With a state as big, as populous, and as complex as California, quickly summarizing how its economy or state budget works is impossible. Instead, Cal Facts is a visual guide—using a variety of different charts—to the state's economy, revenues, and major program trends.
https://lao.ca.gov/Publications/Detail/3905