The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - The remaining one ‑third goes directly to cities and counties to support local street and road maintenance and rehabilitation. Federal Funding Also Supports Transportation Projects. In addition to state excise tax revenues, the state receives federal fuel excise tax revenue for transportation.
https://lao.ca.gov/Publications/Report/4528

The 2022-23 Budget: Temporary Limits on Business Tax Provisions [Publication Details]

Jan 26, 2022 - The 2022-23 Budget: Temporary Limits on Business Tax Provisions [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/4500

The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Jan 26, 2022 - The 2022-23 Budget: Temporary Limits on Business Tax Provisions The 2022‑23 Budget Temporary Limits on Business Tax Provisions Summary. This post provides background on temporary limits on the use of net operating loss deductions and business tax credits.
https://lao.ca.gov/Publications/Report/4500

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

Biannual Report on Truck Deliveries [Publication Details]

Dec 1, 2021 - Chapter 226 of 2019 (AB 321, Patterson) created a sales and use tax exemption for certain truck deliveries. The law also directs our office to submit a biannual report measuring the number of truck deliveries affected by the new exemption. This post describes our attempts to fulfill this requirement.
https://lao.ca.gov/Publications/Detail/4479

Biannual Report on Truck Deliveries

Dec 1, 2021 - Biannual Report on Truck Deliveries December 1, 2021 Biannual Report on Truck Deliveries Law Exempts Certain Truck Purchases From Sales and Use Tax. Chapter  226 of 2019 (AB  321, Patterson) created a sales and use tax exemption for truck sales that meet all of the following criteria: The truck has an unladen weight of at least 6,000 pounds.
https://lao.ca.gov/Publications/Report/4479

Annual Report on Tax Exemptions for Medicinal Cannabis

Jul 1, 2021 - Annual Report on Tax Exemptions for Medicinal Cannabis July 1, 2021 Annual Report on Tax Exemptions for Medicinal Cannabis Statutory Data Reporting Requirement. Chapter   837 o f 2019 (S B  34 , Wiener) established new tax exemptions for donations of medicinal cannabis.
https://lao.ca.gov/Publications/Report/4447

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

Jul 1, 2021 - 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/4447

Tax Credit Expansions in the American Rescue Plan [Publication Details]

Apr 13, 2021 - Tax Credit Expansions in the American Rescue Plan [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/4410