Evaluation of the School District of Choice Program

Jan 27, 2016 - In districts where these students make up more than 55  percent of the student body, the state provides an additional “concentration grant. ” The total allotment for each district is funded through a combination of local property tax revenue and state aid.
https://lao.ca.gov/Publications/Report/3331

Extend temporary personal income tax rate increases on high-income taxpayers (Amendment #1). [Ballot]

Jan 25, 2016 - Income Taxes. Proposition  30 also increased marginal income tax rates paid by roughly the 1  percent of tax filers in the state with the highest incomes. Depending on their taxable income levels, these filers pay an extra 1 percent, 2 percent, or 3  percent tax on part of their incomes.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-115

Cap-and-Trade Revenues: Strategies to Promote Legislative Priorities

Jan 21, 2016 - Opportunities to Reduce Taxes. Auction revenue can be used to provide economic benefits. For example, revenue could be used to reduce broad –based taxes (such as income or sales taxes), which could help reduce negative impact on economic activity.
https://lao.ca.gov/Publications/Report/3328

Cap total annual compensation for executives at specified hospitals—including private nonprofit and for-profit hospitals—at the level of compensation received by the President of the United States. [B

Jan 11, 2016 - These potential responses depend, in part, on the covered hospital ’s tax status (taxable or tax-exempt). For example, consider the case of a private nonprofit hospital that is not subject to the corporate tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-111

The 2016-17 Budget: Overview of the Governor's Budget [Publication Details]

Jan 11, 2016 - This publication is our office’s initial response to the 2016-17 Governor’s Budget proposal. Estimates of state personal income taxes and required school funding are up significantly. In allocating discretionary resources in the 2016-17 budget, the Governor prioritizes growing state budget reserves.
https://lao.ca.gov/Publications/Detail/3324

The 2016-17 Budget: Overview of the Governor's Budget

Jan 11, 2016 - LAO Comments Administration ’s Estimate of Local Property Tax Revenue Too Low. The administration estimates that local property tax revenue counting toward Proposition  98 will be $19.2  billion in 2015 –16 and $20.6  billion in 2016 –17 .
https://lao.ca.gov/Publications/Report/3324

Redirect up to $10.7 billion in previously authorized general obligation bond authority to certain water-related projects and amend the constitution to prioritize certain uses of water (Amendment #1).

Jan 8, 2016 - In addition, local governments pay for projects using other sources, including state funds, federal funds, and local taxes. While most people get their water from these public water agencies, about one-sixth of Californians get their water from private water companies.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-107

Improving California’s Criminal Fine and Fee System

Jan 5, 2016 - The Legislature will want to consider whether to authorize additional sanctions and/or continue or modify existing sanctions (such as wage garnishments, tax liens, or holds on drivers ’ licenses). For example, under current law, collection programs can only direct the Department of Motor Vehicles to suspend the driver ’s license of an offender who fails to pay once .
https://lao.ca.gov/Publications/Report/3322

1,000 percent sales tax on some political advertisements. [Ballot]

Dec 29, 2015 - In addition, executive branch entities and the courts would have to determine how exactly the $1  million tax exemption in the measure would work. Fiscal Effect Highly Uncertain. The amount of tax money the proposed sales tax would generate for public education is highly uncertain.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-106

California’s sick leave requirements and increases in California’s statewide minimum wage. (Amendment #1.) [Ballot]

Dec 23, 2015 - Change in State Income Tax Revenue. The state collects income taxes from individuals and businesses under the personal income tax —the state government ’s largest revenue source —and corporation tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-105