Review of the California Competes Tax Credit

Oct 31, 2017 - Review of the California Competes Tax Credit Peer ‑to ‑peer lending company Online video streaming service Online journalism company Insurance agent Small Businesses Not Fully Utilizing 25   Percent Set Aside.
https://lao.ca.gov/Publications/Report/3709

An Analysis of Proposition 4: The Gann "Spirit of 13" Initiative [Publication Details]

Dec 1, 1979 - Proposition 4 also attempts both to clarify the fiscal roles played by the various branches (legislative, judicial and executive) and levels (federal, state and local) of government, and to insure that any surplus funds are promptly returned to the people.
https://lao.ca.gov/Publications/Detail/3524

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - Given the number of credit reservations made, however, the credit may have played a role in hiring individuals who employers expected to be eligible for the credit but ultimately were not eligible. To the extent this occurred, the credit ’s availability may have influenced employers ’ decisions to hire targeted individuals.
https://lao.ca.gov/Publications/Report/3784

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5130

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5094

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5081

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Bradley-Burns revenue generally goes to the location a retailer designates as the “place of sale, ” which can differ from where the product is actually delivered to the customer, such as often occurs with online purchases.
https://lao.ca.gov/Publications/Report/5074

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5162

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Compared to distributors, retailers play a more consistent and public ‑facing role in the supply chain, and they already interact with CDTFA through the sales tax. Additionally, moving tax payments to the retail level could address concerns related to credit constraints.
https://lao.ca.gov/Publications/Report/4125

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

Feb 23, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5132