California Spending Plan 2000-01 Chapter 2

Other Tax Reductions Tax Credit for Credentialed Teachers The adopted budget calls for credentialed teachers in K-12 public and private schools to receive tax credits linked to their years of teaching experience.
https://lao.ca.gov/2000/spend_plan/0800_spend_plan_chap_2.html

LAO 2003-04 Budget Analysis: General Government, Franchise Tax Board (1730)

LAO 2003-04 Budget Analysis: General Government, Franchise Tax Board (1730) Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies. The FTB's primary responsibility is to administer California's Personal Income Tax and Corpor ation Tax laws.
https://lao.ca.gov/analysis_2003/general_govt/gen_16_1730_anl03.htm

^[PDF] Financing Parole Realignment: Questions and Answers

Almost one-half of the water and waste districts, however, also receive some property tax revenues. Under current law in 2008-09, we es- timate that these districts will receive about $370 million in property taxes from the base 1 percent property tax rate (the tax rate levied on all property in California under Proposition 13).
https://lao.ca.gov/handouts/localgov/2008/Parole_Q_and_A_04_02_08.pdf

The 2014–15 Budget: Pilot Program to Improve Property Tax Administration

The 2014–15 Budget: Pilot Program to Improve Property Tax Administration Property Tax Administration—State Perspective Though considered a local tax, the property tax has a major impact on the state ’s budget.
https://lao.ca.gov/reports/2014/budget/property-tax/property-tax-administration-031314.aspx

^[PDF] Overview of Transportation Funding

All of the revenue from this tax, estimated to be about $160 million in 2015-16, is allocated to the STA. Diesel Taxes: Revenues and Uses State “Swap” Sales Tax
https://lao.ca.gov/handouts/transportation/2015/Transportation-Funding-022315.pdf

LAO 2007 Budget Analysis: Tax Agency Information and Data Exchange

The language placed an emphasis on how additional cooperation could serve to improve overall tax compliance as well as aid in tax enforcement activities. Our completed report — A Report on Tax Agency Information and Data Exchange (January 2007) —was prepared utilizing data and other information provided by the tax agencies.
https://lao.ca.gov/analysis_2007/general_govt/gen_03_anl07.aspx

^[PDF] The 1991-92 Budget: Perspctives and Issues

Example: Combine the State's Tax Agencies. The state maintains two separate agencies to administer and collect its primary taxes. The Franchise Tax Board (FTB) administers the personal income tax and the bank and corporation tax, and the Board of Equalization (BOE) administers the sales tax, gasoline tax, and various other excise taxes.
https://lao.ca.gov/analysis/1991/pandi_91_part3.pdf

Property Tax Reductions to Diminish as Housing Market Improves

Local property taxes therefore affect the state budget because increases in local property tax revenue allocated to schools typically offset state spending on education. How Does California ’s Property Tax System Work?
https://lao.ca.gov/reports/2014/finance/property-tax/property-tax-050514.aspx

Voting in California. [Ballot]

Oct 13, 2021 - The State Constitution limits how much tax revenues the state can spend each year, with exceptions like spending on infrastructure. Some of the spending under this measure could be considered infrastructure.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-012

^[PDF] This report has been prepared in response to the requirement set

This is because state income tax payments can be deducted from income on federal income tax returns. For example, an investor in the 40-percent tax bracket who received a $5,000 solar pump credit would end up with tax benefits totaling only $3,000 since his federal tax liability -12- would increase by $2,000 due to the state tax credit.
https://lao.ca.gov/reports/1985/05_85_an_analysis_of_californias_tax_credit_for_solar_powered_irrigation_pumping_systems%20.pdf