Proposed constitutional initiative related to gaming activities. [Ballot]

Aug 1, 2018 - For example, cardrooms and their owners along with winnings are subject to sta te and local taxes. Lottery sales and winnings are generally not subject to state and local taxes. Federal Authorization of Tribal Gaming.
https://lao.ca.gov/BallotAnalysis/Initiative/2018-003

No Blank Checks Initiative [Ballot]

Aug 4, 2014 - State general obligation bonds are guaranteed by the state government ’s full faith and credit and are generally repaid using the state ’s general tax revenues. Local general obligation bonds are typically funded by increased property taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2014-009

Proposition 2 [Ballot]

Nov 6, 2018 - The act provides funding for various county mental health services by increasing the income tax paid by those with income above $1  million. This income tax increase raises $1.5  billion to $2.5  billion per year.
https://lao.ca.gov/BallotAnalysis/Proposition?number=2&year=2018

The 2015-16 Budget: Major Features of the Adopted Plan (Higher Education)

Jun 19, 2015 - Modifies College Access Tax Credit. Created in 2014, the College Access Tax Credit is scheduled to sunset in 2016. In the near term, budget trailer legislation continuously appropriates moneys deposited into the fund to CSAC to supplement the amount of the Cal Grant B Access Award.
https://lao.ca.gov/Publications/Report/3275

California's Tax Expenditure Programs Part 1 [Publication Details]

Feb 1, 1999 - Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the ammmt of revenues collected through the state's tax system.
https://lao.ca.gov/Publications/Detail/2753

Funding for arts and music education in schools. [Ballot]

Dec 21, 2021 - Proposition  98 (1988) sets aside a minimum amount of state General Fund and local property tax revenue for public schools and community colleges. The size of this allotment depends on several factors, including the number of students attending public schools, growth in the state economy, and General Fund revenues.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-036

The 2012-13 Budget: Overview of the Governor's Budget [Publication Details]

Jan 11, 2012 - The 2012-13 Budget: Overview of the Governor's Budget [Publication Details] Video Description: The Governor’s proposed tax initiative is the cornerstone of his 2012-13 budget plan, which includes proposals to restructure education finance, reduce social services and child care programs substantially, and implement trigger cuts--primarily affecting schools--if voters do not approve the tax measure.
https://lao.ca.gov/Publications/Detail/2552

2009-10 Budget Analysis Series: Revenues [Publication Details]

Feb 6, 2009 - We believe these proposals have merit, both for tax policy reasons (for example, the VLF increase would result in all property in California taxed at the same rate) and for reducing the net impact of any rate increases on taxpayers (as both the VLF and PIT are deductible for federal tax purposes).
https://lao.ca.gov/Publications/Detail/1923

The 2016-17 Budget: The Governor’s Reserve Proposal

Feb 19, 2016 - California has two statutes that trigger reductions in the state ’s sales tax rate if balances in the SFEU reach a certain threshold. Under either statute, the state ’s sales tax rate would automatically decline by one –quarter cent for one calendar year, equal to around $1.5  billion.
https://lao.ca.gov/Publications/Report/3348

Near-term challenges, but opportunity to reduce future deficits substantially

May 25, 2012 - First, the temporary sales and use tax increase of the Governor ’s proposed tax measure would expire in the middle of 2016-17, followed two years later by expiration of the proposed temporary income tax increase.
https://lao.ca.gov/Recommendations/Details/610