California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - IHSS providers ’ wages are determined through collective bargaining with county governments. As of February 2024, IHSS provider wages in many counties exceeded $18 per hour. Nevertheless, the OEWS estimates suggest that the median wage for home health and personal care aides was below $17.50 per hour in 2023.
https://lao.ca.gov/Publications/Report/4878/1

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - This suggests the potential for at least similar economic benefits if state resources used for film tax credits were instead allocated to other purposes. Does Not Pay for Itself. A recent study from the Los Angeles County Economic Development Corporation found that each $1 of Program 2.0 credit results in $1.07 in new state and local government revenue.
https://lao.ca.gov/Publications/Report/4713

Effect of Returning to Historical Estimated Tax Payment Schedule [Publication Details]

Feb 27, 2023 - Effect of Returning to Historical Estimated Tax Payment Schedule [Publication Details] Effect of Returning to Historical Estimated Tax Payment Schedule Format: HTML Description: Returning personal and corporate income tax estimated payment amounts to four equal payments, beginning in tax year 2024, would shift about 8 percent of
https://lao.ca.gov/Publications/Detail/4722

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

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - Cities and counties that allow commercial cannabis activity typically levy taxes on businesses at every stage of the supply chain. We estimate that the average cumulative local tax rate over the whole supply chain—including local business taxes—is roughly equivalent to a 14 percent tax on retail sales.
https://lao.ca.gov/Publications/Report/4124

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - As described in our recent report , the state collects this “retail” tax primarily at the wholesale level, effectively making it an ad valorem tax on wholesale prices. Local Taxes. Many cities and counties levy cannabis taxes.
https://lao.ca.gov/Publications/Report/4123

Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details]

Jun 14, 2023 - Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4777

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 14, 2023 - Annual Report on Tax Exemptions for Medicinal Cannabis June 14, 2023 Annual Report on Tax Exemptions for Medicinal Cannabis Statutory Data Reporting Requirement. Chapter  837 of 2019 (SB  34, Wiener) established new tax exemptions for donations of medicinal cannabis.
https://lao.ca.gov/Publications/Report/4777

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Whether the worker lives in Los Angeles County. Whether the worker belongs to a union. Whether the worker works in the manufacturing industry. Whether the worker holds multiple jobs. The worker ’s gender.
https://lao.ca.gov/Publications/Report/4878/4

The 2023-24 Budget: California's Film Tax Credit [Publication Details]

Feb 28, 2023 - The 2023-24 Budget: California's Film Tax Credit [Publication Details] Description: This brief surveys research on the economic effects of state film tax credits and analyzes the Governor's proposal to extend California's film tax credit for five years.
https://lao.ca.gov/Publications/Detail/4713