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

May 12, 2019 - For example, Chapter  687 of 2017 (AB  10, Garcia) requires relatively high-poverty middle schools and high schools to provide free menstrual products in restrooms. In many other areas, however, the state ’s policies could raise the equity concern described above.
https://lao.ca.gov/Publications/Report/4040

Taxation of Sugary Drinks

Nov 26, 2018 - Taxes on sugary drinks have become increasingly common in recent years. In June 2018, the Legislature passed a law (Chapter 61 of 2018 [AB 1838, Committee on Budget]) prohibiting local governments from levying such taxes (and other taxes on groceries) through 2030. The law stated the Legislature’s intent to regulate the imposition and collection of such taxes to the exclusion of local action.
https://lao.ca.gov/Publications/Report/3903

Taxation of Sugary Drinks [Publication Details]

Nov 26, 2018 - In June 2018, the Legislature passed a law (Chapter 61 of 2018 [AB 1838, Committee on Budget]) prohibiting local governments from levying such taxes (and other taxes on groceries) through 2030. The law stated the Legislature’s intent to regulate the imposition and collection of such taxes to the exclusion of local action.
https://lao.ca.gov/Publications/Detail/3903

Review of the California Competes Tax Credit

Oct 31, 2017 - Chapter 69 and Chapter  70 of 2013 (AB  93, Committee on Budget, and SB 90, Galgiani) eliminated EZs and replaced them with three new economic development programs: A partial sales tax exemption for purchases of certain manufacturing equipment.
https://lao.ca.gov/Publications/Report/3709

The 2017-18 Budget: California Competes Tax Credit

Feb 27, 2017 - Chapter 69 of 2013 (AB 93, Committee on Budget) eliminated state economic development programs known as Enterprise Zones and replaced them with several new economic development programs. One such program —the California Competes tax credit —provides tax credits to select businesses on a case-by-case basis.
https://lao.ca.gov/Publications/Report/3586

Common Claims About Proposition 13

Sep 19, 2016 - This share fell to a low of 32  percent in the mid –1980s . Since then, however, the share has risen. In 2015 –16 , homeowners paid about 37  percent of all property taxes. In part, this may be due to faster growth in the number of residential properties than the number of commercial and industrial properties.
https://lao.ca.gov/Publications/Report/3497

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

AB32: Letter to Assembly Member Dan Logue Regarding Evaluation of the ARB's Updated Economic Analysis [Publication Details]

Jun 16, 2010 - This responds to Assembly Member Logue's request that we provide an evaluation of the updated economic analysis prepared by the California Air Resources Board of its Scoping Plan for implementing AB 32 (Núñez).
https://lao.ca.gov/Publications/Detail/2333

AB32: Letter to Assembly Member Dan Logue Regarding Potential Economic Leakage [Publication Details]

May 13, 2010 - Specifically we were asked to look at the costs California would likely incur following the implementation of AB 32 through the California Air Resource Board’s Scoping Plan, compared to states that do not have similar policies in place.
https://lao.ca.gov/Publications/Detail/2277

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