Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Transit Agency Finances Transit Agencies Rely on a Mix of Funding Streams. California has more than 200 transit agencies operating vehicles such as buses, trains, ferries, and paratransit vans. Local governments, such as cities, counties, and local transit authorities, generally own and operate these agencies.
https://lao.ca.gov/Publications/Report/4890

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

Feb 15, 2022 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Allocate New Funding Streams Based on Population. The Legislature also could look to allocate any new funding streams to cities and counties based on population growth. This option likely would be limited by the need to pursue other policy objectives.
https://lao.ca.gov/Publications/Report/3605

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

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - The PIT is also a highly volatile revenue stream. Its unpredictable revenue swings complicate budgetary planning and contributed to the state ’s boom ‑and ‑bust budgeting of the 2000s. In a February 2017 report, we reviewed the volatility of the PIT base.
https://lao.ca.gov/Publications/Report/3703

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

Managing California’s Cash

Sep 3, 2019 - As a result, in the case of the General Fund ’s share of the loan, the state has a well ‑defined plan for the stream of repayments. Effect of S B   84 o n State ’s Cash Balances. Senate Bill 84 i nitially affected the state ’s cash position by lowering internal borrowable resources by $ 6  b illion relative to what they would have been otherwise.
https://lao.ca.gov/Publications/Report/4092

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