2010 Initiative Analysis: The McCauley Pension Recovery Act (version 2)

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 $15  billion per year.
https://lao.ca.gov/ballot/2010/100325.aspx

^[PDF] The 2011-12 Budget: Achieving General Fund Relief from Transportation Funds

This means that if the Legislature does not reenact the tax provisions of the tax swap with a two-thirds vote, they would be repealed November 3, 2011. Absent legislative action to reenact the tax swap, the state would most likely return to taxing fuels the way it did prior to the swap legislation.
https://lao.ca.gov/analysis/2011/transportation/tax_swap_012511.pdf

^[PDF] LAO 1998 Perspectives and Issues: Perspectives on State Revenues

The budget also proposes permanent elimination of the renters’ tax credit, although we view this not as a tax program per se, but rather akin to an expenditure program which uses the tax structure as a conve- nient means of disbursing its benefits.)
https://lao.ca.gov/analysis_1998/pdfs_pandi98/part3_revenues_pandi98.pdf

Cal Facts 2002: State Budget

Tax Expenditures Represent a Significant Portion of the Tax Base Tax expenditure programs (TEPs) are special tax provisions that result in lower tax liabilities and are used to encourage particular activities, reward certain actions, or ease the overall tax burden.
https://lao.ca.gov/2002/cal_facts/budget.html

The 2016-17 Budget: California Spending Plan

Oct 5, 2016 - Reflects MCO Tax Funding That Resulted From Special Session. Chapter  2 of the 2015 –16 Second Extraordinary Session (SB2X  2, Hernandez), imposes a revised MCO tax on most managed care plans. Revenues from the MCO tax are used, in part, to create General Fund savings in Medi –Cal .
https://lao.ca.gov/Publications/Report/3487/6

^[PDF] California Tax Policy and the Internet: Supplements

Would both be taxed? Would neither be taxed? Or, would only the physical one be taxed? 20 SUPPLEMENT D-6 TAX-POLICY PRINCIPLES AND INTERNET-RELATED TAX ISSUES There are several key tax-policy principles that economists and public finance ex- perts typically suggest should be recognized when dealing with tax-policy issues.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_supplement.pdf

Proposition 1A: Safe, Reliable High-Speed Passenger Train Bond Act.

This measure would increase excise taxes on cigarettes and use these revenues to fund various health research and tobacco-related programs. Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products.
https://lao.ca.gov/ballot/2009/090689.aspx

^[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 $15 billion per year.
https://lao.ca.gov/ballot/2010/100325.pdf

^[PDF] Statewide Tax on sugar-sweetened drinks.

File No. 18-0004, Amendment #1) that would create a new statewide tax on sugar-sweetened drinks. BACKGROUND Taxes on Sugar-Sweetened Drinks Four California Cities Tax Sugar-Sweetened Drinks. Albany, Berkeley, Oakland, and San Francisco levy excise taxes on nonalcoholic sugar-sweetened drinks.
https://lao.ca.gov/ballot/2018/180384.pdf

^[PDF] Protect Homeowners and Close Corporate Tax Loopholes Act

Property Tax Deduction. Businesses may deduct payment of local property taxes as a business expense in their computation of taxable income under the state’s corporate tax (CT) and personal income tax (PIT).
https://lao.ca.gov/ballot/2009/090727.pdf