Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Evaluation of a Tax Exemption for Zero-Emission Buses Evaluation of a Tax Exemption for Zero-Emission Buses Introduction Chapter  684 of 2019 (AB  784, Mullin) created a partial sales tax exemption for zero-emission buses (ZEBs) purchased by transit agencies (hereafter, “ZEB exemption ”).
https://lao.ca.gov/Publications/Report/4890

Fixing Unemployment Insurance

Dec 2, 2024 - When costs and contributions are equal, the business ’ reserve “ratio ” is zero. Businesses with a positive reserve ratio (contributions higher than costs) pay a lower UI tax rate and businesses with a negative ratio (costs higher than contributions) pay a higher tax rate.
https://lao.ca.gov/Publications/Report/4943

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Some of the revenues from this tax pay for CDTFA ’s administration of the program, including enforcement activities. Most of the revenues pay for child care, environmental protection, and other types of programs.
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - After Proposition  19 went into effect, a backlog of claims developed, and some tax bills were sent to property owners that had not been updated to reflect the lower amounts they were entitled to pay under the terms of Proposition  19.
https://lao.ca.gov/Publications/Report/5130

Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - The ARP directs the federal Internal Revenue Service to pay one-twelfth of eligible filers ’ credit amounts each month from July to December of 2021. Currently, all federal tax benefits are only available on an annual basis when returns are filed.
https://lao.ca.gov/Publications/Report/4410

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Racial/Ethnic Composition of Rebate-Paying Jurisdictions Noticeably Different From Statewide Average. Figure  5 shows that the racial and ethnic composition of rebate-paying jurisdictions is substantially different from other parts of the state.
https://lao.ca.gov/Publications/Report/5074

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - That said, two factors could make the net increase in GHG emissions modest —perhaps even zero. First, a temporary price reduction of a few cents per gallon likely would result in a small increase in fuel consumption.
https://lao.ca.gov/Publications/Report/4528

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - California ’s Pass-Through Entity Elective Tax (PTET) allows certain businesses to elect to pay additional corporation taxes at a rate of 9.3  percent on qualified net income. Taxpayers utilizing this option receive credits that can be claimed against their income taxes.
https://lao.ca.gov/Publications/Report/5081

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Training costs might include worker pay during training, costs for curriculum development, and instructor pay. CWDB does not customarily fund the construction of physical infrastructure —in this case, the campus itself.
https://lao.ca.gov/Publications/Report/4540