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

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

State Spending Plan for 1991-92: The 1991 Budget Act and Related Legislation [Publication Details]

Sep 1, 1991 - This report summarizes the fiscal effect of the 1991 Budget Act (Ch 118/91-AB 222, Vasconcellos) including the effects of major legislation accompanying the budget which were enacted as part of the overall state spending plan for 1991-92.
https://lao.ca.gov/Publications/Detail/1179

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

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