MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - In contrast, Unit 5 receives salary increases based on labor market trends in counties with high costs of living despite roughly 70 percent of Unit 5 members working in counties that are not included in the survey.
https://lao.ca.gov/Publications/Report/4920

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance [Publication Details]

Jan 26, 2022 - The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance [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/4501

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Jan 26, 2022 - Federal Tax Laws Exempt Pandemic ‑Related Financial Assistance. Federal personal income tax and corporation tax laws generally consider grants and forgiven loans as taxable business income. However, the federal tax laws were changed to specifically exclude these pandemic ‑related financial assistance programs from taxable income.
https://lao.ca.gov/Publications/Report/4501

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

Mar 23, 2020 - The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption $994 $9,990 a “Pass through ” means that the business is not directly taxed under federal law. The business income instead passes through to the owner (or owners) of the business who pay personal income tax (PIT) on their business income. b These amounts do not include any
https://lao.ca.gov/Publications/Report/4207

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption [Publication Details]

Mar 23, 2020 - The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption [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/4207

Tribal gaming. [Ballot]

Dec 27, 2021 - This is because a federal court previously determined that the payments required by certain tribal-state com pacts into the state ’s General Fund for use at the state ’s discretion generally were an illegal tax prohibited under federal law.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Raising taxes on certain corporations to fund zero-emission vehicle programs and wildfire-related activities. [Ballot]

Dec 27, 2021 - The remaining one-third of the revenues are provided to cities and counties to support their streets and roads. The state also assesses a $100 per year fee on ZEVs to raise funds to support state and local transportation infrastructure .
https://lao.ca.gov/BallotAnalysis/Initiative/2021-038

Achieving the Goals of the SB 678 County Probation Grant Program [Publication Details]

Oct 10, 2023 - Achieving the Goals of the SB 678 County Probation Grant Program [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/4806

Voluntary Contribution Tax "Check-Offs" [EconTax Blog]

Mar 4, 2020 - Voluntary Contribution Tax "Check-Offs" [EconTax Blog] Brian Weatherford Taxpayers May Donate to Charities When Paying Income Tax. State taxpayers may voluntarily contribute to one or more charitable funds and programs when they file their personal income tax returns.
https://lao.ca.gov/LAOEconTax/Article/Detail/439

Overview of State Bond Debt Service [EconTax Blog]

Feb 27, 2024 - GO bonds must be approved by the voters and their repayment is guaranteed by the state ’s general taxing power. Most of these are directly paid off from the state ’s General Fund, which is largely supported by tax revenues.
https://lao.ca.gov/LAOEconTax/Article/Detail/798