Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - The Franchise Tax Board estimates that returning estimated payments to four equal payments would result in one-time administrative costs of $151,000 in 2023 ‑24. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/4722

An Update on California’s Cash Management Situation

Aug 31, 2020 - The General Fund ’s daily cash situation is monitored and managed by the State Controller ’s Office (SCO). (The daily cash situations of other state funds, like special funds, are primarily managed by state departments.)
https://lao.ca.gov/Publications/Report/4266

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Bradley-Burns revenue generally goes to the location a retailer designates as the “place of sale, ” which can differ from where the product is actually delivered to the customer, such as often occurs with online purchases.
https://lao.ca.gov/Publications/Report/5074

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - In response, the department improved its online application to reduce confusion. Birthdate misreporting and the corresponding delays dropped. Reword Employer Notice to Clarify That No Action Is Required.
https://lao.ca.gov/Publications/Report/4615

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

Feb 19, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5130

Managing California’s Cash

Sep 3, 2019 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/4092

The 2020-21 May Revision: Revenue Proposals in the 2020-21 May Revision

May 20, 2020 - However, magazines sold at stores are taxed, as are subscriptions to daily newspapers. There is no clear rationale for this discrepancy. The soonest it would be practically feasible to repeal this exemption is October 1, 2020.
https://lao.ca.gov/Publications/Report/4238

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - The Department of Social Services recently released guidance that benefits granted under the expanded CTC will not count as income when determining either eligibility or benefit amounts for CalFresh, California Work Opportunity and Responsibility to Kids, or Supplemental Security Income/State Supplemental Payments, among other safety net programs.
https://lao.ca.gov/Publications/Report/4410

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - How PTP Works This section describes how PTP works, organized around the four important steps in the process. First, homeowners submit annual applications to SCO to participate in PTP. Second, SCO reviews those applications and accepts or rejects them.
https://lao.ca.gov/Publications/Report/3885

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5162