An Analysis of Proposition 4: The Gann "Spirit of 13" Initiative [Publication Details]

Dec 1, 1979 - Proposition 4 also attempts both to clarify the fiscal roles played by the various branches (legislative, judicial and executive) and levels (federal, state and local) of government, and to insure that any surplus funds are promptly returned to the people.
https://lao.ca.gov/Publications/Detail/3524

Review of the California Competes Tax Credit

Oct 31, 2017 - While GO ‑Biz sets aside 25  percent of the available tax credits for small businesses, as required, too few qualified businesses have applied to California Competes to utilize all of those credits. Figure  6 shows the amount of tax credits available to small businesses and the amount actually awarded each year.
https://lao.ca.gov/Publications/Report/3709

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Combining information about the presence of other workers and children in the household, we see that roughly 10  percent of low-wage workers are the only wage earner in a household with at least one child under 18.
https://lao.ca.gov/Publications/Report/4878/1

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Set Rate to Match Policy Goals We recommend that the Legislature set the tax rate to match its policy goals. Below, we provide specific recommendations for each type of tax. Setting Tax Rates for Recommended Tax Types.
https://lao.ca.gov/Publications/Report/4125

Common Claims About Proposition 13

Sep 19, 2016 - California Local Governments Served More Residents After Propositions 13 and 218. Figure  17 shows the average number of residents served by each local government in California and other states before Proposition  13, after Proposition  13, and after Proposition  218.
https://lao.ca.gov/Publications/Report/3497

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - Figure  1 shows that the number of positions at GO ‑Biz has increased by 66  percent over the last five years. These staff provide a wide range of advisory and coordinating roles across the administration related to economic development.
https://lao.ca.gov/Publications/Report/4529

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - High Recapture Rate Can be Seen as a Feature … On one hand, high recapture rates can be seen as not a significant issue, and even a sign that the program is working as intended: Companies are incentivized by a tax break if they manage to achieve agreed-upon job and investment targets, but if they fail to do so, the state incurs no expense since the credit is never claimed or is paid back to the state.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - Property owners seeking tax relief under Proposition  19 must file a claim with the county in which the new (replacement) residence is located. 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

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 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - The Governor ’s budget includes $6  million from the General Fund in 2022 ‑23 for DMV to fund overtime for 200 Licensing Registration Examiners, as well as the necessary office and support staff, so that field offices with wait times of 30 days or more for commercial drive tests can offer additional testing slots on Saturdays.
https://lao.ca.gov/Publications/Report/4540