Volatility of the Personal Income Tax Base

Feb 8, 2017 - Wages and salaries include commissions, tips, bonuses, and gains from exercising stock options. Dividends, Interest, and Rent. BEA ’s personal income measure includes cash payments of dividends, interest, and rent.
https://lao.ca.gov/Publications/Report/3548

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - We estimate that most cannabis purchased with a doctor ’s recommendation is subject both to sales taxes and excise taxes because the purchaser does not have a state-issued medical ID card, resulting in a higher overall tax rate than other medicines.
https://lao.ca.gov/Publications/Report/4123

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

Mar 2, 2017 - Does Not Count Additional State Subventions at Local Level. Most importantly, the Governor ’s proposal does not count the $22  billion in additional state subventions as local proceeds of taxes. In other words, the Governor does not count the funds under either the state ’s or school districts ’ limits.
https://lao.ca.gov/Publications/Report/3596

The 2018-19 Budget: Governor's Gann Limit Estimates

Apr 6, 2018 - However, the data show that less state education funding can be counted toward local district limits than the administration had assumed. This reduction requires the state to count correspondingly more funding toward its own limit.
https://lao.ca.gov/Publications/Report/3800

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - CTC Benefit Will Not Count Against Income Eligibility for California ’s Major Safety Net Programs. The Department of Social Services recently released guidance that benefits granted under the expanded CTC will not count as income when determining either eligibility or benefit amounts for CalFresh, California Work Opportunity and Responsibility to Kids, or Supplemental Security Income/State Supplemental Payments, among other safety net programs.
https://lao.ca.gov/Publications/Report/4410

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - For example, when CDTFA seizes a retailer ’s noncompliant products, this counts as one seizure, regardless of the total amount of product seized. Can the administration provide workload measures that account for some of these limitations?
https://lao.ca.gov/Publications/Report/4966

The 2018-19 Budget: The Administration's Proposition 55 Estimates in the May Revision

May 22, 2018 - That is because, although the Governor proposed new discretionary spending of over $3  billion in the May Revision, DOF counts nearly all of it as “currently authorized services ” under its very broad interpretation of this phrase.
https://lao.ca.gov/Publications/Report/3844

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Specifically, to avoid double counting previously provided funds or because specific data are not available, we do not include projects for which funding is: (1)  continuously appropriated, such as some bond funds; (2)  reappropriated, which provides additional time for the completion of the project; (3)  reverted, if a project ended or requires modification; (4)  previously
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - California is also the only program in our comparison that does not allow any so called “above ‑the ‑line spending, ” such as wages for directors, writers, and actors, to count toward expenditures for credit purposes.
https://lao.ca.gov/Publications/Report/5000

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Instead, workers “must also assume responsibility for their role in the UI program by meeting all UI requirements. ”) The department also provides a training video for business titled “How to Protect Your Business from Higher UI Taxes ” that provides tips on how to minimize their UI costs.
https://lao.ca.gov/Publications/Report/4615