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

Feb 15, 2022 - The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals $10 $1,380 CalSTA = California State Transportation Agency; CWDB = California Workforce Development Board; DMV = Department of Motor Vehicles; and GO ‑Biz = Governor ’s Office of Business and Economic Development.
https://lao.ca.gov/Publications/Report/4540

The 2018-19 Budget: California Competes Proposal

Feb 21, 2018 - An applicant that requests a smaller tax credit —holding constant the proposed amount of hiring and investment —receives a higher score. Only the highest scoring applicants move on to the second stage.
https://lao.ca.gov/Publications/Report/3759

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Washington, DC: The National Academies Press. Prieger, James, Samuel C. Hampsher, Pat Oglesby, Steven Davenport, Clarissa Manning, and Richard Hahn (2019). Cannabis Potency Tax Feasibility Study. Report prepared for the Washington State Liquor and Cannabis Board.
https://lao.ca.gov/Publications/Report/4125

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - State statutes establish goals for reducing statewide GHG emission and direct the California Air Resources Board (CARB) to take regulatory actions to meet these goals. In December 2018, CARB adopted the ICT regulation.
https://lao.ca.gov/Publications/Report/4890

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Complementing this, another study compared similarly scored applicants where one received a credit and the other did not and found that recipient firms subsequently increased employment and payroll in California relati ve to otherwise similar firms that narrowly missed receiving an award. 2018 Changes to Program Could Impact Employment Effects.
https://lao.ca.gov/Publications/Report/5162

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - In particular, Blue Sky —in consultation with CAEATFA and others —developed the scoring system that the authority has used to evaluate applicants for the exemption. This scoring system is based on the criteria laid out by S B  71 —in particular, a comparison between the “benefit to the state ” and the “benefit to the participating party. ” In developing the net
https://lao.ca.gov/Publications/Report/3907

Updating the California Necessities Index

Aug 14, 2025 - To score well on this assessment, the average of the differences across years should be small. It  is also important that these differences be symmetric: a new measure should minimize the extent to which changes are consistently higher or lower than the current CNI.
https://lao.ca.gov/Publications/Report/5065

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

Community Land Trust Property Tax Exemption

Dec 20, 2024 - The Board of Equalization has requested information from counties about community land trust properties each year since 2020. Results from this survey are summarized in Figure  1. These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all.
https://lao.ca.gov/Publications/Report/4946