Evaluation of a Tax Exemption for Zero-Emission Buses [Publication Details]

Apr 15, 2024 - Evaluation of a Tax Exemption for Zero-Emission Buses [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/4890

2003 Budget Analysis: P&I, Part 1

Tax Expenditure Programs. Other PIT options would involve reforming or eliminating some of the tax expenditure programs (TEPs) currently available to taxpayers. For example, the dependent care credit allows a refundable credit equal to a specified percent (varying with income level) of household and dependent care expenses incurred as necessary costs to sustain employment.
https://lao.ca.gov/analysis_2003/2003_pandi/pi_part_5a_taxes_anl03.html

California's Tax System: A Primer, Chapter 1

Thus, tax burden comparisons do not address the expenditure side, including how such expenditures benefit different income groups or regions. How Does California's Tax System Rate? There are a number of specific criteria that economists commonly cite as elements of well-designed tax systems.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_Chapter1.html

^[PDF] The 1983-84 Budget: Perspectives and Issues

Tax Expenditures-Options D. Current Service Level for the Legislature .............. 116 Expenditure B. Allocation of Tidelands Oil Requirements ......... 11 and Gas Revenues................ 121 II. ALTERNATIVES FOR C.
https://lao.ca.gov/analysis/1983/pandi_83_intro.pdf

Overview of State Bond Debt Service [EconTax Blog]

Feb 27, 2024 - As shown in Figure 4, total annual debt service in 2022-23 was about 3.2  percent of General Fund expenditures, but only about 2.5  percent when looking only at the portion of debt service payments that are paid from the General Fund.
https://lao.ca.gov/LAOEconTax/Article/Detail/798

The 2024-25 Budget: Child Care

Apr 15, 2024 - As part of the 2022 ‑23 budget package, the state eliminated the cannabis cultivation tax, which provided roughly one ‑fifth of Proposition  64 tax revenue. Recognizing the resulting fiscal risk, the budget package also established a target funding level for programs that receive Proposition  64 revenues (the “2020 ‑21  baseline ”) and included provisions intended to keep funding from falling below that target.
https://lao.ca.gov/Publications/Report/4893

Local Sales Tax Revenue Allocation [Publication Details]

Nov 15, 2023 - Local Sales Tax Revenue Allocation [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/4815

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - (For  example, with special education funding that is transferred to school districts and certain local property tax transferred to trial courts.) In addition, COEs conduct a wide range of activities with LCFF —their primary state funding source.
https://lao.ca.gov/Publications/Report/4883

^[PDF] California's Tax Expenditure Programs: Income Taxes

California's Tax Expenditure Programs: Income Taxes Income (AGI) A G I . Taxpayers are then allowed to deduct from their California AGI the larger of either a fixed dollar amount (called the “standard deduction”) or the total amount of their allowable itemized expenditures of specified types (called “itemized deductions”), to arrive at California taxable income (TI). • Step 3—California Tax Liability.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_income_tax.pdf

The 2020-21 Spending Plan: Housing and Homelessness

Oct 8, 2020 - This action authorizes an additional year of the tax credit that was originally provided in 2019 ‑20 for 2020 ‑21. This additional tax expenditure brings total credits to $1  billion across the past two years.
https://lao.ca.gov/Publications/Report/4278