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

Feb 19, 2026 - Property owners seeking tax relief under Proposition  19 must file a claim with the county in which the new (replacement) residence is located. After Proposition  19 went into effect, a backlog of claims developed, and some tax bills were sent to property owners that had not been updated to reflect the lower amounts they were entitled to pay under the terms of Proposition  19.
https://lao.ca.gov/Publications/Report/5130

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

Feb 23, 2026 - For example, when taxpayers file returns, CDTFA must process every return. We often call these tasks workload. Proactive enforcement activities —such as field inspections —are different. There is no fixed number of inspections that must be conducted.
https://lao.ca.gov/Publications/Report/5132

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - Choose Not to File at All. Other non-filers may be aware of the credit, but choose not to file either federal or state tax returns. These individuals may have different reasons for choosing not to file their tax returns.
https://lao.ca.gov/Publications/Report/3826

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Filers with individual taxpayer identification numbers (ITINs), which are used by people who lack Social Security numbers to file their taxes, remain ineligible for the federal EITC. State EITC Unaffected by Federal Changes.
https://lao.ca.gov/Publications/Report/4410

The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion

May 14, 2018 - Many of these individuals —those with incomes below about $14,000 —are not required to file state tax returns. As a result, these newly eligible individuals may not know about the state EITC and may not file a state return.
https://lao.ca.gov/Publications/Report/3835

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - Individuals and married couples filing jointly may have various sources of income, including business income. The costs of running a business —such as wages paid and asset depreciation —may in some years exceed the business ’ gross income, resulting in a loss.
https://lao.ca.gov/Publications/Report/4100

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - Other Issues Current Exemption May Obfuscate Tax Filing Requirements. About 25  p ercent of new companies do not file a timely corporate tax return in their first year of business. We are concerned that the exemption itself may be confusing new companies that might infer that they are not required to file a tax return because they are exempt from the minimum franchise tax in their first year.
https://lao.ca.gov/Publications/Report/4207

The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion

Mar 6, 2019 - In 2018, the state increased the amount of grants it awarded to $ 10  m illion and allowed grant recipients to fund tax filing assistance. In addition, FTB receives $900,000 annually for additional EITC outreach activities and to fund the grant making process.
https://lao.ca.gov/Publications/Report/3960

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

The 2017-18 Budget: California Competes Tax Credit

Feb 27, 2017 - These returns were not filed until 2015. 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.
https://lao.ca.gov/Publications/Report/3586