LAO Publications

Format: The 2011-12 Budget: Achieving General Fund Relief From Transportation Funds January 25, 2011 - Recently, the Legislature enacted a package of changes known as the “fuel tax swap” to achieve General Fund relief.
https://lao.ca.gov/publications?page=78&year=0&publicationType=0

LAO Publications

For 2018‑19, the Governor proposes a total of $35 million from the General Fund for recover y costs associated the fires in Northern California, such as related to rebuilding public infrastructure and backfilling local tax revenue losses.
https://lao.ca.gov/publications?page=8&year=0&publicationType=0

LAO Publications

Under the p roposal, the fuel tax revenues that would have helped the General Fund prior to Proposition 22 would now be available for transportation programs. Format:
https://lao.ca.gov/publications?page=80&year=0&publicationType=0

LAO Publications

In this report, we examine the rationales for different approaches to apportionment and evidence from California and other states on how changes to apportionment laws affect both economic activity and tax revenue.
https://lao.ca.gov/publications?page=84&year=0&publicationType=0

LAO Publications

All Years2018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All PublicationsHandoutOtherPostReportHandout May 10, 2010 - Presented at the Assembly Budget
https://lao.ca.gov/publications?page=86&year=0&publicationType=0

LAO Publications

Because these tax credits will fully reimburs e most California Community College (CCC) students for the fees they pay, the state could raise those fees (and revenue for CCC) with no net impact on most students.
https://lao.ca.gov/publications?page=96&year=0&publicationType=0

LAO Publications

Despite annual costs exceeding revenues in the fifth year, the program still has a positive cumulative fund balance because the collection of tobacco tax and employer fees start before program costs are incurred.
https://lao.ca.gov/Publications?page=10&year=0&publicationType=0&type=Other

LAO Publications

All Years2018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All PublicationsHandoutOtherPostReportReport Taxpayer Use and Administration of the Revised 540
https://lao.ca.gov/Publications?page=103&year=0&publicationType=0

LAO Publications

The Legislature can use discretionary resources to build more budget reserves, increase spending, and/or reduce taxes. We also estimate the Legislature will have $5.3 billion in uncommitted school and community college (Proposition 98) funds to allocate in 2018-19.
https://lao.ca.gov/Publications?page=11&year=0&publicationType=0

LAO Publications

In so doin g, we have applied the same approach as with direct spending programs--that is, we have examined tax-related provisions referred to as tax expenditure programs (TEPs)--and recommen ded changes to those that are not achieving their stated purposes or are of a lower priority.
https://lao.ca.gov/Publications?page=111&year=0&publicationType=0