Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - (To control for tax law changes, we estimated how much General Fund revenue would have been collected in each year from 1990 to 2014 if the 2016 tax structure had been in place over the entire period.)
https://lao.ca.gov/Publications/Report/3703

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The budget package ma de two changes to ABLE account rules to conform to 2017 changes in federal law. The first change was to allow beneficiaries of ABLE accounts that have their own income to contribute amounts up to the federal poverty level to their own ABLE accounts.
https://lao.ca.gov/Publications/Report/4100

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - Taken together, these facts suggest that many loans are de facto additions to board members ’ staff in excess of budgetary authority. LAO Recommendation Use Provisional Language to Restrict Board Members ’ Use of Resources.
https://lao.ca.gov/Publications/Report/3609

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - However, since the lag between the credit agreement and the outcomes of interest can be up to several years, we do not yet have the economic data to evaluate the most recent rounds of awards. Credit Recapture and Recycling Credits Can Be Reclaimed if Milestones Not Met or Maintained.
https://lao.ca.gov/Publications/Report/5162

Common Claims About Proposition 13

Sep 19, 2016 - Since 1990 —five years after Mello –Roos assessments were enacted —the amount per residential building permit has increased over 130  percent. In comparison, the statewide average property tax bill increased 50  percent since 1990.
https://lao.ca.gov/Publications/Report/3497

Volatility of the Personal Income Tax Base

Feb 8, 2017 - From 1990 to 2014, California personal income grew fairly consistently, with only a limited degree of volatility. On the other hand, the state ’s PIT tax base was much more volatile than personal income.
https://lao.ca.gov/Publications/Report/3548

Industry Wage Growth in California - Industry Wage Growth in California [Video]

Industry Wage Growth in California - Industry Wage Growth in California [Video] Search LAO Videos Industry Wage Growth in California November 8, 2017 In this video, Senior Fiscal and Policy Analyst Ann Hollingshead describes the trends in wages in California industries between 1990 and 2016.
https://lao.ca.gov/Videos/Player?playlistId=112

Taxation of Sugary Drinks

Nov 26, 2018 - Proposition  98, approved by voters in 1988 and modified in 1990, establishes a minimum funding level for schools and community colleges. This minimum guarantee depends, in part, on General Fund tax revenues.
https://lao.ca.gov/Publications/Report/3903

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - The data do not tell us who received each donation. Some patients likely received more than one donation in 2024, so this total likely overstates the number of distinct patients. For example, if a patient received six donations in 2024, then the transaction total includes that person six times.
https://lao.ca.gov/Publications/Report/5059