California Spending Plan 2002: Chapter 3

Tax Compliance, Enforcement, and Administration The budget agreement approved numerous proposals to increase tax compliance, adopted certain tax enforcement-related provisions, and adjusted downward the interest rate the state pays on tax overpayments.
https://lao.ca.gov/2002/spend_plan_02/0902_spend_plan_chap_3.html

^[PDF] Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation

Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 23, 2009 Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation Provision Description National Totala Personal Income Tax “Making work pay” credit Creates a new credit of up to $800 in 2009 and 2010
https://lao.ca.gov/handouts/Econ/2009/Tax_Relief_03_23_09.pdf

^[PDF] The McCauley Pension Recovery Act

We discuss the impact of the proposed income tax surcharge and the excise tax separately below. Income Tax Surcharge The FTB estimates that the income tax surcharge would generate roughly $5 billion per year.
https://lao.ca.gov/ballot/2010/100155.pdf

2005 Initiative Analysis: Tobacco Tax and Disease Prevention Act of 2006

Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products. The state’s cigarette tax is currently 87 cents per pack (with an equivalent tax on other types of tobacco products) and is levied on cigarette distributors, who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2005/050782.htm

^[PDF] Estate taxes and financial aid for college.

BACKGROUND Estate Taxes Federal Government Collects an Estate Tax. The federal estate tax applies to the transfer of assets at death. In 2016, Californians paid $3.9 billion in federal estate taxes. As of 2017, the tax applies to estates valued over $5.49 million.
https://lao.ca.gov/ballot/2017/170614.pdf

^[PDF] California Tax Policy and Biotechnology

Tax credit for investment in R&D property (PIT and CT). Tax credit based on employment and capital investment for emerging technology companies (PIT and CT). Exemption of personal property related to R&D activities (sales and use tax).
https://lao.ca.gov/handouts/revtax/2004/020604_Cal_Tax_Biotechnology.pdf

^[PDF] The 2023-24 Budget: California’s Film Tax Credit

The 2023-24 Budget: California’s Film Tax Credit 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Personal Income Tax Sales Tax Corporation Tax Figure 4 Cost of Film Tax Credit Increasing Over Time Film Tax Credits Claimed on Tax Returns (In Millions) Figure 5 Allocation of
https://lao.ca.gov/reports/2023/4713/CA-Film-Tax-Credit-022823.pdf

2009 Initiative Analysis: The McCauley Pension Recovery Act

While the proposed excise tax is not technically a tax on current income, the outcome is similar (especially since this measure allows the excise tax to be paid over time). As a result, the excise tax may not survive a legal challenge.
https://lao.ca.gov/ballot/2009/090203.aspx

Supplement D: California Tax Policy and the Internet

Would both be taxed? Would neither be taxed? Or, would only the physical one be taxed? SUPPLEMENT D-6 TAX-POLICY PRINCIPLES AND INTERNET-RELATED TAX ISSUES There are several key tax-policy principles that economists and public finance experts typically suggest should be recognized when dealing with tax-policy issues.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup2.html

^[PDF] The 2017-18 Budget: Evaluating the State-County Assessors’ Partnership Agreement Program

Inadequate Funding Could Mean Less Property Tax Revenue. If tax property tax administration is not funded adequately, counties could collect less property taxes for all local governments than they otherwise would.
https://lao.ca.gov/reports/2017/3632/State-County-Assessors-032717.pdf