Homeowners and renters tax relief. [Ballot]

Jun 22, 2015 - Background Local Governments in California Levy Taxes on Property Owners. Local governments in California levy taxes on property owners based on a property ’s assessed value, known as ad  valorem property taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-028

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

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

Jun 19, 2015 - The state ’s “big three ” General Fund taxes —the personal income tax, sales and use tax, and corporation tax —are estimated to increase at a slightly higher rate (4  percent). General Fund revenue growth was much higher in 2014‑15, increasing at a very healthy 7.7  percent rate.
https://lao.ca.gov/Publications/Report/3279

The 2015-16 Budget: Major Features of the Adopted Plan (Health and Human Services)

Jun 19, 2015 - Establishes New Earned Income Tax Credit. The budget package includes $380  million General Fund for a new Earned Income Tax Credit, designed to increase the after –tax income of the state ’s workers with the lowest incomes.
https://lao.ca.gov/Publications/Report/3277

Cultivation, use, possession, and sale of marijuana [Ballot]

Jun 11, 2015 - The measure states that medical marijuana is exempt from sales taxes and, in some cases, excise taxes. Revenues collected from the excise taxes would be deposited in a new special fund —the Statewide Cannabis Tax Collection Account.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-024

A measure regarding religious organizations and criminal law. [Ballot]

Jun 10, 2015 - Assuming that provisions of the measure can be implemented, there may be some revenue gains for state and local governments due to the removal of tax-exempt status if any religious organizations are found to violate the measure ’s provisions.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-023

The Marijuana Control, Legalization and Revenue Act of 2016 (Amendment #1) [Ballot]

Jun 9, 2015 - In addition, state and local governments could also receive revenue from excise taxes, if such taxes were enacted by the Legislature. As noted earlier, a portion of the revenues derived from any excise tax imposed by the Legislature would be deposited in the Public Benefit Fund to benefit various programs including education, health care, and public safety.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-020

The California Craft Cannabis Initiative [Ballot]

Jun 9, 2015 - In addition, state and local governments could also r eceive revenue from excise taxes, if such taxes were enacted by the Legislature. However, since the measure prohibits sales and use taxes on medical marijuana products, these reven ues would be partially offset by the loss of sales tax currently collected on such sales.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-017

The California Immigration Reform Act [Ballot]

Jun 9, 2015 - The California Immigration Reform Act [Ballot]  PDF Version Pursuant to Elections Code Section 9005, we have reviewed the proposed statutory initiative regarding immigration and tax matters (A.G. File No. 15-0022).
https://lao.ca.gov/BallotAnalysis/Initiative/2015-022

Groundwater Preservation and Water Consumer Awareness Act of 2015 [Ballot]

Jun 9, 2015 - Background Sales and Use Taxes and Excise Taxes. California ’s state and local governments levy sales and use taxes on retail sales of most tangible goods. Under the State Constitution and state statute, many foods and beverages —including bottled water —are currently exempt from California ’s state and local sales and use taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-021