Tax Credit Expansions in the American Rescue Plan

Apr 13, 2021 - Tax Credits Reduce Liability, Not Income. A credit is a tax provision that can be used to reduce a filer ’s final liability (amount of tax owed) after tax rates are applied. For example, the California income tax allows all single filers a personal exemption credit of $109.
https://lao.ca.gov/Publications/Report/4410

1996-97 Perspectives and Issues: Major Expenditure Proposals in the 1996-97 Budget

As we discuss in the K-12 section, Proposition 98 funding will depend on the growth in General Fund tax revenues, and the Legislature's action on the Governor's proposed tax cut. Our revenue estimates for 1996-97 indicate that the amount actually available to the community colleges could exceed the amount proposed in the budget by $47 million (with a tax cut) to $78 million (with no tax cut).
https://lao.ca.gov/analysis_1996/p964-2.html

LAO Publications

Format: Assessment of Weight Fees on Farm Vehicles in California October 1, 1984 - The construction and maintenance of California's highway system is financed primarily with tax revenues from two sources: (l) federal and state taxes assessed on the sale of gasoli ne and diesel fuel, and (2) weight fees imposed on commercial vehicles weighing more than 2,000 pounds.
https://lao.ca.gov/publications?page=233&year=0&publicationType=0

LAO Publications

Format: Assessment of Weight Fees on Farm Vehicles in California October 1, 1984 - The construction and maintenance of California's highway system is financed primarily with tax revenues from two sources: (l) federal and state taxes assessed on the sale of gasoli ne and diesel fuel, and (2) weight fees imposed on commercial vehicles weighing more than 2,000 pounds.
https://lao.ca.gov/Publications?page=233&year=0&publicationType=0

Child Support Enforcement: Implementing the Legislative Reforms of 1999

Among the more significant changes are the creation of a new state Department of Child Support Services (DCSS); the transfer of local ad ministration from the county district attorneys to separate county child support agencies; and the transfer of responsibility for procurement of the automation system from the state Health and Human Services Data Center (HHSDC) to the Franchise Tax Board (FTB).
https://lao.ca.gov/2000/012700_child_support/012700_child_support.html

^[PDF] LAO 1995 Budget Analysis: State Administration Chapter

The BOE also oversees the administration of the property tax by county assessors and assesses property owned by public utilities. The BOE is also the final administrative appellate body for personal income and bank and corpo- rate taxes, as well as for the taxes it administers.
https://lao.ca.gov/analysis_1995/State_Administration_anl95.pdf

The 2015-16 Budget: Analysis of the Health Budget

Also, this proposal would only affect beneficiaries enrolled in Two –Plan and GMC counties. COHS counties are not included because there is only one Medi –Cal managed care plan operating in these counties.
https://lao.ca.gov/reports/2015/budget/health/health-analysis-021215.aspx

K-12 Funding by Source [EdBudget]

Aug 14, 2023 - Also includes one-time facility funding and operational expenses of the California Department of Education and certain other agencies. b Includes $938 million increase in funding for arts instruction as required by Proposition 28 (2022). c Includes revenue from property taxes collected in excess of the Local Control Funding Formula allotments, parcel taxes, fees,
https://lao.ca.gov/Education/EdBudget/Details/781

^[PDF] Proposition 88

This net fi gure also takes into account the revenues (approxi- mately $1 million annually) that would be transferred to counties to pay for tax administration. Analysis of Revenue Provisions 3L E G I S L A T I V E A N A L Y S T ’ S O F F I C E September 29, 2006 Expenditure Proposal Bulk of Funding Allocated Using Per Student Formula.
https://lao.ca.gov/handouts/education/2006/Proposition_88_092906.pdf

LAO 2008 Budget Analysis: Introduction: K-12 Education

Despite the general downward trend in enrollment growth, significant variation is expected to occur across counties. For example, over the next eight years, K –12 enrollment in Los Angeles County is expected to decline by about 200,000 students (a 13 percent decline), whereas K –12 enrollment counts in Riverside County are expected to increase by about 170,000 students (a 39 percent increase).
https://lao.ca.gov/analysis_2008/education/ed_anl08005.aspx