A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers December 17, 2019 A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers In this post, we discuss a key interaction between sales taxes and other taxes on cannabis retailers —in particular, local business taxes.
https://lao.ca.gov/Publications/Report/4124

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - The state funds various types of subsidized child care for low-income families, but the number of eligible children typically exceeds the number of “slots ” funded by the state. Due to this shortfall, the state fails to assist part of the targeted population and creates an inequity between those who receive slots and those who do not.
https://lao.ca.gov/Publications/Report/4040

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

May 20, 2020 - Alternative uses of the forgone revenue, such as child care slots, could provide more substantial assistance to families with the greatest financial needs. LAO Recommendations on Governor ’s Proposals Consider Modified Version of NOL Suspension.
https://lao.ca.gov/Publications/Report/4238

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - These slots would be on top of the almost 9,000 full ‑day slots the state added over the past three years. Extending preschool to all children from low ‑income families is consistent with considerable research that has concluded the benefits of preschool are greatest for these children.
https://lao.ca.gov/Publications/Report/3916

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - The 2020 ‑21 Budget Act assumes that this interaction increases revenues by an additional $600  million in 2020 ‑21. Creates Small Business Hiring Tax Credit. Chapter  41 of 2020 (SB  1447, Bradford) created a new Small Business Hiring Tax Credit.
https://lao.ca.gov/Publications/Report/4270

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Governor ’s Office of Service and Community Engagement The 2024-25 budget package established the Governor ’s Office of Service and Community Engagement (GO-SERVE) as part of a reorganization of the former Governor ’s Office of Planning and Research.
https://lao.ca.gov/Publications/Report/5081

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Be Cautious of Unintended Interactions. Unintended interactions between a new stimulus program and other federal, state, and local programs can reduce its effectiveness. Policymakers should carefully consider these potential interactions.
https://lao.ca.gov/Publications/Report/4331

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - Assumes No Offsetting Emissions Increases Due to Policy Interactions. As described in the “Assessment ” section, interactions with other environmental policies —such as cap ‑and ‑trade and the Low Carbon Fuel Standard —could negate some of the emissions reductions that otherwise would result from the exemption.
https://lao.ca.gov/Publications/Report/3907

The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion

Mar 6, 2019 - Many community ‑based organizations and other state and local government agencies (such as school districts and county social services offices) engage in efforts to raise awareness about the state and federal EITC.
https://lao.ca.gov/Publications/Report/3960

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - As discussed in our related online post, A Key Interaction Between Cannabis Taxes and Sales Taxes , there is an opaque, counterintuitive interaction between sales taxes and other taxes on retail gross receipts, such as local cannabis taxes.
https://lao.ca.gov/Publications/Report/4125