Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-eighth paid $20 to $80 per resident. A small but nontrivial portion —1.7  percent —paid more than $120 per resident. Economic Conditions in Rebate-Paying Jurisdictions Slightly Better Than Statewide Average.
https://lao.ca.gov/Publications/Report/5074

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Jan 26, 2022 - Assembly Bill  80 partially conformed state law with federal tax treatment of other federal pandemic ‑related economic relief programs. Conforming to the federal tax treatment of the SVOG and RRF grants would be consistent with that previous action.
https://lao.ca.gov/Publications/Report/4501

The 2020-21 May Revision: Revenue Proposals in the 2020-21 May Revision

May 20, 2020 - Even if DMV collected more detailed information about vehicles, many legitimate sale prices still likely would fall below the 80  percent threshold. Research suggests that retail prices of identical goods tend to vary widely —even in the same geographic area and time period —with a substantial share falling below 80  percent of the average price.
https://lao.ca.gov/Publications/Report/4238

The 2018-19 Budget: California’s New Tax Departments

Apr 4, 2018 - OTA Administration Proposes $20   Million and 80 FTE Employees for OTA in 2018 ‑19. The administration proposes $ 20  m illion in General Fund spending for OTA in 2018 ‑19. The budget includes nearly $ 12  m illion to support the salaries and benefits of 80 FTE employees and around $ 8  m illion for operating expenses and equipment.
https://lao.ca.gov/Publications/Report/3796

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

Mar 20, 2020 - CDTFA ’s largest program is the sales and use tax, which accounts for roughly 80 percent of the department ’s 2019-20 budget. The department also administers dozens of smaller tax and fee programs, such as taxes on cannabis, tobacco, and fuel.
https://lao.ca.gov/Publications/Report/4205

Fixing Unemployment Insurance

Dec 2, 2024 - These include the state ’s food assistance program (CalFresh, 77  percent take ‑up rate), the state ’s cash assistance program (California Work Opportunity and Responsibility to Kids [CalWORKs], 60  percent), and the federal tax credit for low income tax filers (the federal Earned Income Tax Credit, 80  percent).
https://lao.ca.gov/Publications/Report/4943

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - (Very ‑low income is defined as less than 50  percent of an area ’s median income, low income 50  percent to 80  percent, moderate income 80  percent to 120  percent, and above ‑moderate income more than 120  percent.)
https://lao.ca.gov/Publications/Report/3605

Building Reserves to Prepare for a Recession

Mar 7, 2018 - However, even the dot ‑com bust in the early 2000s, which in economic terms was more moderate, led to over $ 80  b illion in losses. Budget Problem. A budget problem represents the amount by which expenditures exceed revenues in a given year.
https://lao.ca.gov/Publications/Report/3769

The 2019-20 Budget: Tax Conformity

Mar 6, 2019 - The 2017 federal changes modified the NOL provisions in three ways: ( 1)  l imits NOLs to 80  p ercent of income, ( 2)  a llows NOLS to be carried forward indefinitely, and ( 3)  e liminates NOL carrybacks.
https://lao.ca.gov/Publications/Report/3959

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - “Preliminary evidence on film production and state incentives. ” Economic Development Quarterly 31.1 (2017): 65 ‑80. Thom, Michael. “Lights, camera, but no action? Tax and economic development lessons from state motion picture incentive programs. ” The American Review of Public Administration 48.1 (2018): 33 ‑51.
https://lao.ca.gov/Publications/Report/4713