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

Mar 2, 2017 - Proposition  4 added Article XIII B to the State Constitution, which established an appropriations limit on the state and most types of local governments. These limits are also referred to as “Gann limits ” in reference to one of the measure ’s coauthors, Paul Gann.
https://lao.ca.gov/Publications/Report/3596

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

Apr 6, 2018 - As described earlier, when local property tax revenue outpaces growth in school district appropriations limits, the state must transfer some of its limit to school districts to ensure that they do not exceed their local limits.
https://lao.ca.gov/Publications/Report/3800

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - Excludes Some Types of Businesses. Some types of businesses may not claim the existing credit. These include businesses that provide temporary help services, retail businesses, restaurants and bars, casinos, and certain entertainment businesses.
https://lao.ca.gov/Publications/Report/3784

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

Common Claims About Proposition 13

Sep 19, 2016 - Figure 12: Board of Equalization, Annual Report: Statistical Tables, Table 14. a Figure 13: Ibid. a Figure 14: Board of Equalization, Annual Report: Statistical Tables, Table 14 and Table 21A. State Controller ’s Office data (Hotel and Utility Taxes). a Figure 15: Ibid.
https://lao.ca.gov/Publications/Report/3497

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - Introduction Prices for many types of goods across California have increased faster than usual over the past year. Figure  1 illustrates these trends, displaying the percentage increase in prices for items in the Los  Angeles metro area from January 2017 through March  2022.
https://lao.ca.gov/Publications/Report/4597

Volatility of the Personal Income Tax Base

Feb 8, 2017 - (The employer portion of the payroll taxes for Social Security and Medicare is listed under “benefits ” in BEA ’s data tables but is omitted from tables in this brief because it has no net effect on personal income.)
https://lao.ca.gov/Publications/Report/3548

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Placing a limit on how quickly the pool of recycled credits can be drawn down could smooth increased fiscal impacts over a longer period. Alternatively, the total size of the California Competes credit pool could be capped to place an upper limit on the fiscal impact of a full drawdown.
https://lao.ca.gov/Publications/Report/5162

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Figure  1 displays the amounts of rebates paid to various types of recipients. Broadly, the biggest category consists of e-commerce distribution centers. Fuel suppliers are another large category, accounting for 20  percent of the total.
https://lao.ca.gov/Publications/Report/5074

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This decrease is largely due to the expiration of limited term funding provided in prior years. We identify some of the major actions taken in the 2025-26 budget process below. Dolly Parton ’s Imagination Library.
https://lao.ca.gov/Publications/Report/5081/