Tax Expenditures [Publication Details]

Feb 22, 2012 - Tax Expenditures [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/2571

Analysis of the 1991-92 Tax Expenditure Budget [Publication Details]

May 1, 1991 - Analysis of the 1991-92 Tax Expenditure Budget [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/2121

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - The annual budget process gives the Legislature a natural opportunity to review and possibly modify conventional expenditures. Expiration dates provide similar opportunities for tax expenditures, helping the Legislature make the best use of its budgetary resources.
https://lao.ca.gov/Publications/Report/4040

The 2025-26 Budget: Undertaking Fiscal Oversight

Feb 24, 2025 - This evaluation applies to both traditional spending programs and tax expenditures. Why Is It Particularly Important Now? State Faces Notable Deficits After 2025-26, Meaning Difficult Choices Are Ahead.
https://lao.ca.gov/Publications/Report/4983

The 2021-22 California Spending Plan: The State Appropriations Limit

Aug 30, 2021 - The Legislature can use excess revenues in three ways: (1)  appropriate more money for purposes excluded from the state appropriations limit (SAL), (2)  split the excess between additional school and community college district spending and taxpayer rebates, or (3)  lower tax revenues.
https://lao.ca.gov/Publications/Report/4449

The 2022-23 California Spending Plan: The State Appropriations Limit

Sep 30, 2022 - The Constitution allows refunds of taxes to be excluded from appropriations subject to limit (see: Section 8(a) of Article XIIIB of the California Constitution). As a result, these types of tax refunds are scored as spending rather than revenue reductions.
https://lao.ca.gov/Publications/Report/4631

Federal Spending in California

Jan 18, 2017 - For example, according to the Tax Foundation study, California paid $8,028 per person in federal taxes, ranking the state 9 th on this measure. Coupled with low per-person expenditures, California receives less in federal expenditures compared to what it pays in federal taxes relative to other states.
https://lao.ca.gov/Publications/Report/3531/2

The 2024-25 California Spending Plan: Other Provisions

Oct 2, 2024 - California Competes is a program that allows GO-Biz to provide tax incentives for companies to stay in, relocate to, or expand in California. In recent years, funds have been made available for a grant program in addition to tax credits.
https://lao.ca.gov/Publications/Report/4934/governors-office-of-emergency-services

The 2024-25 California Spending Plan: Other Provisions

Oct 2, 2024 - California Competes is a program that allows GO-Biz to provide tax incentives for companies to stay in, relocate to, or expand in California. In recent years, funds have been made available for a grant program in addition to tax credits.
https://lao.ca.gov/Publications/Report/4934

The 2022-23 Budget: Initial Comments on the State Appropriations Limit Proposal

Feb 4, 2022 - The  Constitution also allows expenditures on emergencies to be excluded from appropriations subject to the limit. However, those expenditures must meet three specific conditions. The spending must be: (1)  related to an emergency declaration by the Governor, (2)  approved by a two ‑thirds vote of the Legislature, and (3)  dedicated to an account for expenditures relating to that emergency.
https://lao.ca.gov/Publications/Report/4515