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

Feb 15, 2022 - The administration notes that the campus would train new workers, consistent with the longstanding role of CWDB, but also would re ‑train existing workers on how to use emerging port technology (especially related to the adoption of low ‑ or zero ‑emission cargo handling equipment).
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Innovative Clean Transit (ICT) Regulation Conventional Buses vs. ZEBs. The ZEB exemption, the ICT regulation, and various other policies make a distinction between conventional buses and ZEBs. Conventional buses burn diesel, compressed natural gas, or other fuels that emit greenhouse gases (GHGs) and other air pollutants.
https://lao.ca.gov/Publications/Report/4890

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Consequently, monthly ownership costs for these homeowners were around $1,000 less than the typical homeowner ($1,650 vs. $670). Because most inherited homes have been owned for decades, children typically are receiving a property with lower ownership costs.
https://lao.ca.gov/Publications/Report/3706

Taxation of Sugary Drinks

Nov 26, 2018 - Key Trade ‑Off: Main Policy Goal vs. Other Health Effects. The potential exclusion of 100  p ercent juice illustrates a general trade ‑off in the design of sugary drink taxes. Some sugary drinks contain beneficial nutrients.
https://lao.ca.gov/Publications/Report/3903

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Some of these middle-aged low-wage workers are people who have recently entered or re-entered the labor force. That said, the overall labor force participation rate changes very little from age 25 to 40.
https://lao.ca.gov/Publications/Report/4878/2

The 2017-18 Budget: California Competes Tax Credit

Feb 27, 2017 - According to information provided by FTB, in 2015-16 taxpayer compliance staff reviewed the re cords of 15 businesses to verify they complied with the terms of their tax credit agreement. In 2016-17, given their current resources, FTB estimates they will be able to review the books of 40 taxpayers (about 10 reviews per staff equivalent per year).
https://lao.ca.gov/Publications/Report/3586

Review of the California Competes Tax Credit

Oct 31, 2017 - If the Legislature would like to help small businesses, a policy that benefits all such businesses would be significantly mo re beneficial than California Competes. Consistent with these goals and the need to refocus California Competes on its original purposes, we recommend eliminating the requirement under current law that 25  percent of the tax credits be reserved for small businesses.
https://lao.ca.gov/Publications/Report/3709

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - Homeowners can qualify for PTP if they: ( 1)  a re over 62  years old, disabled, or blind; ( 2)  h ave household income less than $35,500; and ( 3)  o wn at least 40  p ercent equity in their home. (Before the program was suspended, the equity requirement was 20  p ercent.)
https://lao.ca.gov/Publications/Report/3885