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

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

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

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

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

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