Community Development Financial Institution (CDFI) Tax Credit [Publication Details]

Jun 30, 2016 - This report is in response to Chapter 608 of 2013 (AB 32, J. Pérez), which requires our office to evaluate the effectiveness of the tax credits allowed for qualified investments in community development financial institutions (CDFIs), with a focus on employment in low-to-moderate income and rural areas, and on the benefits of these tax credits to low-to-moderate income and rural persons.
https://lao.ca.gov/Publications/Detail/3489

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes [Publication Details]

Feb 3, 2000 - Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes [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/657

Cigarette Tax Stamp Purchases And Surety Bonds in California [Publication Details]

Jan 25, 2006 - Cigarette Tax Stamp Purchases And Surety Bonds in California [Publication Details] Cigarette Tax Stamp Purchases And Surety Bonds in California Format: HTML Description: In October 2003, the Legislature approved and the Governor signed Chapter 867, Statutes of 2003 (AB 1666, Cogdill, which allows alternatives for the payment of cigarette tax stamps by cigarette distributors.
https://lao.ca.gov/Publications/Detail/1368

Abusive Tax Shelters: Impact of Recent California Legislation [Publication Details]

Jan 27, 2006 - (Prepared in accordance with Chapter 654, Statutes of 2003 (AB 1601, Frommer), and Chapter 656, Statutes of 2003 (SB 614, Cedillo).) Reports by Policy Area
https://lao.ca.gov/Publications/Detail/1373

Biannual Report on Truck Deliveries [Publication Details]

Dec 1, 2021 - Chapter 226 of 2019 (AB 321, Patterson) created a sales and use tax exemption for certain truck deliveries. The law also directs our office to submit a biannual report measuring the number of truck deliveries affected by the new exemption. This post describes our attempts to fulfill this requirement.
https://lao.ca.gov/Publications/Detail/4479

AB32: Analysis of Two Studies by Varshney and Associates [Publication Details]

Mar 9, 2010 - This responds to Assembly Member De León's request relating to California’s regulatory environment and AB 32 (Núñez), the Global Warming Solutions Act of 2006 (Chapter 488, Statutes of 2006). Specifically, you have asked that we analyze the methodologies, data, and reliability of the findings of two studies by Varshney and Associates.
https://lao.ca.gov/Publications/Detail/2240

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The administration estimates this change will increase CT revenue in 2019 ‑20 by $32  million. Ends “Technical Termination ” of Partnerships. The budget package repeals a rule that previously terminated partnerships when more than 50  percent of the partnership was sold or exchanged.
https://lao.ca.gov/Publications/Report/4100

An Update on California’s Cash Management Situation

Aug 31, 2020 - In fact, while the state has not used external borrowing for cash management since 2014, in the 32 years between 1983 and 2014 the state issued at least one RAN in every single year excep t two (1995 and 2000).
https://lao.ca.gov/Publications/Report/4266

Investment Income and the Insurance Gross Premiums Tax [Publication Details]

Jul 24, 2008 - Submitted Pursuant to Chapter 868, Statutes of 2004 (AB 263, Oropeza)
https://lao.ca.gov/Publications/Detail/1880

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Over this same period, employer appeals resulted in overturned decisions less often (32  percent of the time) than worker appeals. California ’s employer appeals result in overturned decisions about as often as other states (35  percent).
https://lao.ca.gov/Publications/Report/4615