The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - In December 2020, the federal government expanded the ERC and extended it through the first half of 2021. To be eligible for the extended ERC, a business ’s 2021 quarterly gross receipts must be at least 20  p ercent below the same quarter in 2019.
https://lao.ca.gov/Publications/Report/4327

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