The 2020-21 May Revision: Revenue Proposals in the 2020-21 May Revision

May 20, 2020 - Alternative uses of the forgone revenue, such as child care slots, could provide more substantial assistance to families with the greatest financial needs. LAO Recommendations on Governor ’s Proposals Consider Modified Version of NOL Suspension.
https://lao.ca.gov/Publications/Report/4238

Assessing Recent Changes to California Competes

Mar 30, 2020 - GO‑Biz posts a list of tax credit agreements online . Companies that satisfy their agreed‑upon hiring and investment terms outlined in the agreements may claim a credit against their state corporation tax (CT) liabilities.
https://lao.ca.gov/Publications/Report/4213

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

Mar 23, 2020 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Publications/Report/4207

The 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Publications/Report/4205

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Publications/Report/4171

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Recommend Linking Base Increases With Clear, Explicit Expectations. By failing to link base funding increases to clear, specific state spending priorities, the administration effectively relinquishes important budget responsibilities.
https://lao.ca.gov/Publications/Report/4135

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Publications/Report/4123

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

Dec 17, 2019 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Publications/Report/4124

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - The negative effects of cannabis appear to be linked in large part to the potency of the products used. Accordingly, a potency ‑based tax is a direct, consistent way to use taxes to discourage harmful use, so it scores well on this criterion.
https://lao.ca.gov/Publications/Report/4125

The 2019-20 Budget: California Spending Plan—Expands Earned Income Tax Credit (EITC)

Oct 17, 2019 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Publications/Report/4099