Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - CTC Benefit Will Not Count Against Income Eligibility for California ’s Major Safety Net Programs. 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

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - For example, when CDTFA seizes a retailer ’s noncompliant products, this counts as one seizure, regardless of the total amount of product seized. Can the administration provide workload measures that account for some of these limitations?
https://lao.ca.gov/Publications/Report/4966

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Specifically, to avoid double counting previously provided funds or because specific data are not available, we do not include projects for which funding is: (1)  continuously appropriated, such as some bond funds; (2)  reappropriated, which provides additional time for the completion of the project; (3)  reverted, if a project ended or requires modification; (4)  previously
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - California is also the only program in our comparison that does not allow any so called “above ‑the ‑line spending, ” such as wages for directors, writers, and actors, to count toward expenditures for credit purposes.
https://lao.ca.gov/Publications/Report/5000

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Instead, workers “must also assume responsibility for their role in the UI program by meeting all UI requirements. ”) The department also provides a training video for business titled “How to Protect Your Business from Higher UI Taxes ” that provides tips on how to minimize their UI costs.
https://lao.ca.gov/Publications/Report/4615

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - In November, the federal Internal Revenue Service introduced regulations specifying that state and local taxes on partnership and S corporation income imposed at the entity level (that is, before the business distributes income to individual owners) do not count against each individual owner ’s $10,000 SALT deduction.
https://lao.ca.gov/Publications/Report/4327