Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Local governments, such as cities, counties, and local transit authorities, generally own and operate these agencies. In 2019, passenger fares and fees provided 17  percent of funding for these agencies.
https://lao.ca.gov/Publications/Report/4890

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - For example, the actual data could reflect that firearm purchases are disproportionately higher or lower at certain times of the year —thereby impacting annual revenue estimates. This means that revenues could either be higher or lower than currently projected.
https://lao.ca.gov/Publications/Report/4970

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many Cities Have Higher Minimum Wages. Many California cities —and the unincorporated areas of Los Angeles County and San Mateo County —set minimum wages that exceed the $16-per-hour statewide minimum.
https://lao.ca.gov/Publications/Report/4878

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - The remaining one ‑third goes directly to cities and counties to support local street and road maintenance and rehabilitation. Federal Funding Also Supports Transportation Projects. In addition to state excise tax revenues, the state receives federal fuel excise tax revenue for transportation.
https://lao.ca.gov/Publications/Report/4528

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Furthermore, even some of the counties that have relatively widespread local minimum wages —such as Santa Clara County —contain several cities without such policies. For minimum-wage workers in these cities, housing is even less affordable than the figure would suggest.
https://lao.ca.gov/Publications/Report/4878/3

Biannual Report on Truck Deliveries

Dec 1, 2021 - Cross-State Purchases of Large Trucks Are Uncommon. Although we could not acquire the data specified by the statute, some data from the Department of Motor Vehicles can help us put the general magnitude of cross-state large truck purchases into perspective.
https://lao.ca.gov/Publications/Report/4479

Fixing Unemployment Insurance

Dec 2, 2024 - Further, we suggest the Legislature consider annually adjusting both the taxable wage base (and maximum weekly benefit amounts) for inflation, so that benefits maintain their purchasing power. Redesign Employer Tax Rates Recommend Redesigned Employer Tax Rates.
https://lao.ca.gov/Publications/Report/4943

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Most purchases made under the CAEATFA exclusion would be eligible for the partial exemption, but some (such as many recycling facilities) would not. (Businesses cannot apply both discounts to the same purchase.)
https://lao.ca.gov/Publications/Report/4327

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - When inflation is high, not only does the purchasing power of the grant decline more rapidly, but also the resources required to meet the Legislature’s goal increase faster. Heightens Risks of Project Failure.
https://lao.ca.gov/Publications/Report/4647

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

May 20, 2020 - Vehicle buyers could pay use tax on sale prices lower than 80  percent of the estimated market value only if they provide DMV with a certified appraisal valuing the vehicle at the lower amount within 20 days of purchase.
https://lao.ca.gov/Publications/Report/4238