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

Feb 15, 2022 - This  required previously scheduled tests to be rescheduled and delayed, increasing wait times for both applicants with previously scheduled tests as well as applicants seeking new appointments. Disruptions in Availability of Testing Locations.
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 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - The Legislature may wish to monitor this issue by scheduling some of the proposed funding to expire after 2026 ‑27, requiring CDTFA to report on vacancies in key areas, or some combination of the two.
https://lao.ca.gov/Publications/Report/5132

Fixing Unemployment Insurance

Dec 2, 2024 - The  legislation also created a system of tax schedules, ranging from Schedule AA to Schedule F+. The schedule is intended to shift tax rates higher when the UI trust fund is depleted and lower when the trust fund has enough reserves.
https://lao.ca.gov/Publications/Report/4943

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Effect of Returning to Historical Estimated Tax Payment Schedule Effect of Returning to Historical Estimated Tax Payment Schedule Background Some Taxpayers Make Estimated Tax Payments Throughout the Year.
https://lao.ca.gov/Publications/Report/4722

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - Consequently, such a holiday would result in a larger tax rate increase in 2023 than the one scheduled under current law. For example, the Governor ’s proposal effectively would combine the increases currently scheduled for 2022 and 2023 into a single, larger increase in 2023.
https://lao.ca.gov/Publications/Report/4528

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

The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - To address the imbalance between the licensing program’s costs and revenue, we further recommend the Legislature (1) temporarily increase fees on tobacco retailers, wholesalers, and distributors, and (2) direct BOE and the California Department of Justice to explore options to reduce the program’s costs by promoting electronic filing of schedules and tax returns.
https://lao.ca.gov/Publications/Detail/3239

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - (We refer to the prior provisions of these tax credits as “prior law. ” Because the new provisions are scheduled to only be in effect in 2021 in most cases, we anticipate the provisions to revert to prior law starting in 2022.)
https://lao.ca.gov/Publications/Report/4410