Taxation of Sugary Drinks

Nov 26, 2018 - Due to inflation, sugary drink taxes that are fixed in dollar terms will raise declining amounts of real revenue over time. Instead of keeping excise tax rates fixed in dollar terms, policymakers could index them to inflation —automatically keeping their real value constant over time.
https://lao.ca.gov/Publications/Report/3903

Fixing Unemployment Insurance [Publication Details]

Dec 2, 2024 - We offer four recommendations that would fix the state’s broken UI system. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/4943

The 2019-20 Budget: Proposition 56 Revenues: Reductions in Fixed Allocations

Feb 14, 2019 - A Better Approach: the “Base Year Method. ” Instead of treating the backfill estimate as a year-over-year change, the administration instead could apply it to the same fixed dollar amount each year. In particular, this amount could be the original funding amount authorized by Proposition  56 and allocated in 2018 ‑19.
https://lao.ca.gov/Publications/Report/3939

Fixing Unemployment Insurance

Dec 2, 2024 - From 2011 through 2018, California businesses paid the federal surcharge to repay the loan principal while the General Fund made a total of $1.4  billion in interest payments. After Great Recession, Tax Rates Declined, Worsening an Already Poor Position.
https://lao.ca.gov/Publications/Report/4943

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In 2018-19, the tax program had 75.6 filled positions, and the licensing program had 64.3 filled positions. In 2023-24, these programs had 53.2 and 41.9 filled positions, respectively. CDTFA has provided two explanations for this decline.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - From 2015-2018, according to a rigorous third-party evaluation , LA:RISE participants had higher earnings and employment while working at an ESE but did not see long-term benefits after the transitional job ended.
https://lao.ca.gov/Publications/Report/5018

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - (We provide additional information about gasoline taxes at https://lao.ca.gov/Transportation/FAQs .) State Adjusts Fuel Excise Taxes Annually. Under current law, the state adjusts its fuel excise tax rates on July 1 every year.
https://lao.ca.gov/Publications/Report/4528

Major Actions on Tax Provisions [Publication Details]

May 31, 2018 - To be present to: Budget Conference Committee
https://lao.ca.gov/Publications/Detail/3851

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - For example, a business that pays a new qualified employee $20. 00 p er hour in 2018 c ould receive a tax credit based on 35  p ercent of $3. 50 p er hour ($20. 00 m inus $16.50), or $1. 23 p er hour.
https://lao.ca.gov/Publications/Report/3784

The 2018-19 Budget: California Hiring Tax Credits [Publication Details]

Mar 15, 2018 - The 2018-19 Budget: California Hiring Tax Credits [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/3784