California
What's New
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blog
July 10, 2018Building on Momentum from Recent Years, 2018 Delivers Strengthened Tax Credits for Workers and Families
This is the second post in a retrospective series of blogs reviewing major trends in state tax policy in 2018. You can find the first post on state responses to…
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blog
May 22, 2018Most States Have Raised Gas Taxes in Recent Years
State tax policy can be a contentious topic, but in recent years there has been a remarkable level of agreement on one tax in particular: the gasoline tax. Increasingly, state…
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blog
November 14, 2017House Tax Plan Offers an Exceptionally Bad Deal for California, New York, New Jersey, and Maryland
An ITEP analysis reveals that four states would see their residents pay more in aggregate federal personal income taxes under the House’s Tax Cuts and Jobs Act. While some individual…
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blog
July 11, 2017State Rundown 7/11: Some Legislatures Get Long Holiday Weekends, Others Work Overtime
Illinois and New Jersey made national news earlier this month after resolving their contentious budget stalemates. But they weren’t the only states working through (and in some cases after) the… -
blog
June 14, 2017State Rundown 6/14: Some States Wrapping Up Tax Debates, Others Looking Ahead to Next Round
This week lawmakers in California and Nevada resolved significant tax debates, while budget and tax wrangling continued in West Virginia, and structural revenue shortfalls were revealed in Iowa and Pennsylvania.… -
blog
June 7, 2017State Rundown 6/7: Kansas Success Story and Other State News
This week, we celebrate a victory in Kansas where lawmakers rolled back Brownback's tax cuts for the richest taxpayers. Governors in West Virginia and Alaska promote compromise tax plans. Texas…
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blog
April 27, 2017Undocumented Immigrants’ Tax Contributions in California: County-by-County Analysis
Guest Blogger; Josue Chavarin, Program Associate at the California Endowment California’s counties gain hundreds of millions of dollars in tax revenues from undocumented residents— collectively over $1.53 billion according to… -
report
April 24, 2017State and Local Tax Contributions of Undocumented Californians: County-by- County Data
Public debates in California over immigrants, specifically around undocumented immigrants, often suffer from insufficient and inaccurate information about the contributions of undocumented immigrants, particularly their tax contributions at the local… -
ITEP Work in Action
April 18, 2017California Budget & Policy Center: California Should Do More to Raise Awareness of the California Earned Income Tax Credit (CalEITC)
The California Earned Income Tax Credit (CalEITC), established in 2015, is a refundable state tax credit that helps low-earning workers and their families make ends meet and build toward economic…
Related Resources
ITEP Publications about California
Reports about California using ITEP data
All items referencing California
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | 1%-13.3% |
| Standard Deduction |
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| Personal Exemption | Credit=$108/filer |
| Dependent Exemption | Credit=$333/dependent |
| Earned Income Tax Credit (EITC) | None |
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| Corporate Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | Personal exemption is available as a credit and phases out for high income taxpayers |
| Income Level at Which Top Rate Applies | Stand-alone itemized deduction disallowance for high income levels |
| Combined Reporting | 8.84% |
| Apportionment Factor (Payroll) | All |
| Apportionment Factor (Property) | Yes |
| Apportionment Factor (Sales) | 0% |
| Sales Tax Features (2015) | |
|---|---|
| State Sales Tax Rate | 6.5% |
| Average Local Sales Tax Rate | 1.95% |
| Average Combined State & Local Sales Tax Rate | 8.45% |
| State Sales Tax Treatment of Groceries | Exempt |
| Local Sales Tax Treatment of Groceries | Exempt |
| Number of Services Taxed | 21 out of 168 surveyed (2007) |
| Streamlined Sales Tax Membership | No |
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| Property Tax Features (2015) | |
|---|---|
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| Other Tax & Revenue Features (2015) | |
|---|---|
| Gasoline Tax Rate (per gallon) | $0.454 |
| Diesel Tax Rate (per gallon) | $0.505 |
| Cigarette Tax Rate (per pack) | $0.87 |
| Estate or Inheritance Tax | No |
| Net Lottery Sales Per Capita | $76 (2010) |
| Tax Policy Oversight | |
|---|---|
| Tax Expenditure Report | Yes |
| Tax Incidence Analysis Capability | Personal income tax only |
Last updated January 13, 2015
RESOURCES
State Tax & Revenue Information
- California Franchise Tax Board
- California State Board of Equalization
- California Legislative Analysts' Office
- Commission on the 21st Century Economy
Tax Expenditure Reports
- California Department of Finance Tax Expenditure Reports
- California Franchise Tax Board Tax Expenditure Reports
State Statutes & Legislation
State Tax Forms
State Legislative Summaries
- California Analysis of Assembly Bills 2015/2016 Session
- California Analysis of Senate Bills 2015/2016 Session