California Tribal Casinos: Questions and Answers [Publication Details]

Feb 1, 2007 - California Tribal Casinos: Questions and Answers [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/1545

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - In some cases, an employer may prefer to hire new employees on a part ‑time evaluative basis before increasing the employee ’s hours or promoting them to a full ‑time position. In other cases, individuals looking to reenter the workforce after a long period of unemployment may prefer a part ‑time job.
https://lao.ca.gov/Publications/Report/3784

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Subject to Legislative Appropriation $50.0 CDE Program or activities (such as physical security improvements and school ‑based mental health services) addressing risk factors for gun violence affecting K ‑12 students. 3 15.0 JC Court ‑based firearm relinquishment grant program to facilitate removal of firearms and ammunition from individuals who become prohibited from owning or possessing them
https://lao.ca.gov/Publications/Report/4970

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Instead, the right number of inspections depends on costs and benefits —some of which, like deterring illegal activities and promoting fair competition, can be very difficult to quantify. The Governor ’s proposed level of spending on cannabis and tobacco enforcement is just one among a range of reasonable policy options available to the Legislature.
https://lao.ca.gov/Publications/Report/5132

The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - To address the imbalance between the licensing program’s costs and revenue, we further recommend the Legislature (1) temporarily increase fees on tobacco retailers, wholesalers, and distributors, and (2) direct BOE and the California Department of Justice to explore options to reduce the program’s costs by promoting electronic filing of schedules and tax returns.
https://lao.ca.gov/Publications/Detail/3239

Tax Expenditure Reviews [Publication Details]

Nov 16, 2007 - This program is found to be an inefficient means of promoting home ownership, and options are offered for improving it, including capping the deduction amount or replacing it with a targeted tax credit.
https://lao.ca.gov/Publications/Detail/1684

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - There are several reasons to think the exemption is an ineffective and poorly targeted means of promoting small business, which we discuss below. Difficult to Identify Small Businesses. Small businesses are difficult to target in the tax code.
https://lao.ca.gov/Publications/Report/4207

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

May 20, 2020 - This policy provides little benefit in the way of promoting homeownership or improving housing affordability and primarily benefits higher-income taxpayers. Eliminating the mortgage interest deduction for second homes c ould increase PIT revenue by about $250  million per year.
https://lao.ca.gov/Publications/Report/4238

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - This proposal would create a new program intended to fund projects that meet certain goals, such as reduce GHG emissions, promote transportation equity, and reduce freight ‑related injuries and deaths.
https://lao.ca.gov/Publications/Report/4540

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Or to promote property inheritance in and of itself? Different goals suggest different policies. If the goal is to unconditionally promote property inheritance, maintaining the existing inheritance exclusion makes sense.
https://lao.ca.gov/Publications/Report/3706