The 2023-24 Budget: CalRecycle’s Zero Waste Plan Proposal

Feb 28, 2023 - Over the past several years, the Legislature has enacted legislation that has significantly expanded CalRecycle ’s responsibilities with regard to certain waste streams. These include: Chapter   395 of 2016 (S B   1383 , Lara).
https://lao.ca.gov/Publications/Report/4719

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

Corporations may choose to file their taxes based upon either a calendar-year or fiscal- year basis (which in the latter case, com- mences in any month other than January). Corporations calculate tax liabilities based upon a process similar to that described above for PIT filers.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_income_tax.pdf

Seventh Annual Analysis Quiz

Santa Ana’s school district has 50 percent more students who are targeted for Economic Impact Aid than does Oakland’s. As a result of a 25-year-old funding mechanism, how do th e two school districts compare in terms of the amount of aid they will actually receive under the program?
https://lao.ca.gov/analysis_2004/quiz/040188_wo_answers.htm

Bond Debt Update

In general, however, the $25 billion provides a reasonable assessment of the overall magnitude of five-year capital outlay needs. Limits on Meeting Capital Outlay Needs. As shown in Figure  2, even if the state had a relatively high debt ratio of 7  percent, it could sell only $16  billion in bonds over the next five years.
https://lao.ca.gov/1996/051996_bond_debt/pb051996.html

^[PDF] Class Size Reduction: A First Look at Implementation

In pro- viding $771 million per year for CSR operating costs, the Legislature believed it was providing sufficient funds to implement CSR statewide in three grades. However, this figure assumed that 25 percent of CSR classes would be under Option 2-which provides half the per-student funding ($325) for a half day of smaller class size.
https://lao.ca.gov/reports/1996/update_california_12-1996.pdf

^[PDF] UPDATE DECEMBER 1996

In pro- viding $771 million per year for CSR operating costs, the Legislature believed it was providing sufficient funds to implement CSR statewide in three grades. However, this figure assumed that 25 percent of CSR classes would be under Option 2—which provides half the per-student funding ($325) for a half day of smaller class size.
https://lao.ca.gov/1996/cal_update/dec_96_calupdate.pdf

Property Tax Reductions to Diminish as Housing Market Improves

Real estate prices improved in calendar year 2012. As a result, 2013-14 property tax assessments, based on property values as of January 1, 2013, increased for many reduced assessment properties. Most of the recent home price gains, however, occurred after January 1, 2013, and therefore are not included in the 2013-14 assessment determinations.
https://lao.ca.gov/reports/2014/finance/property-tax/property-tax-050514.aspx

What Do Unanticipated Revenues Mean for the Surplus? [EconTax Blog]

Sep 20, 2021 - They are: Proposition 98: Spending on Schools and Community Colleges. The Proposition 98 formulas determine the minimum amount the state must spend on schools and community colleges each year. The formulas account for changes in General Fund revenue as well as other inputs, such as changes in school enrollment and the level of spending on schools and community colleges in the previous year.
https://lao.ca.gov/LAOEconTax/Article/Detail/697

Income Tax Withholding Tracker: September 21 - September 25 [EconTax Blog]

Sep 25, 2020 - Income Tax Withholding Tracker: September 21 - September 25 [EconTax Blog] Income Tax Withholding Tracker: September 21 - September 25 September 25, 2020 Brian Uhler Bottom Line:   California income tax withholding surged this week, as collections were 40 percent above the comparable week in 2019.
https://lao.ca.gov/LAOEconTax/Article/Detail/554

^[PDF] Preschool and Child Care Overview

The Governor’s budget proposes a total of $2.6 billion for fund- ing child care (roughly the same as the current year). This ex- cludes funding for after school programs and federal Head Start funding.
https://lao.ca.gov/handouts/education/2005/Child_Care_Overview_020905.pdf