An Overview of California's Enterprise Zone Hiring Credit

The EZC may be used to offset the regular tax liability (and effectively t he Alternative Minimum Tax), but not the minimum franchise tax, or the built-in gain tax and excess net passive income tax levied on S corporations.
https://lao.ca.gov/2003/ent_zones/ezones_1203.htm

Two-Thirds Vote Preservation Act of 2000

Specifically, state tax increases require approval by two-thirds of the Legislature; local tax increases must be approved by a majority or two-thirds of the local electorate. Expenditures Limits. Under the California Constitution, each level of government has a limit on the amount of tax revenues it may spend.
https://lao.ca.gov/ballot/1999/990852_INT.html

^[PDF] Proposition 98: How California Funds K-14 Education

Reduce progressivity of the PIT rate structure Potentially substantial reduction. • Shift in tax burdens among income groups. • Reduction in revenue growth. 4. Rebalance mix of taxes away from PIT Modest reduction. • Some shift in tax burdens among income groups. • Some reduction in revenue growth. 5.
https://lao.ca.gov/handouts/education/2005/Prop98_Economics_Roundtable_042105.pdf

2002 Initiative Analysis: Community Public Health and Safety Protection Act—Option 4

Furt hermore, the state‘s ability to shift property tax revenues from local governments to schools or to implement future tax exemptions (such as in the sales tax or property tax) would be constrained.
https://lao.ca.gov/ballot/2002/020034_INT.htm

Electric Vehicles

In addition, a federal clean-fuel vehicle tax deducti on is available of up to $2,000 of the incremental purchase price or conversion cost of a vehicle for which the credit has not been claimed. State Tax Incentives.
https://lao.ca.gov/ballot/1998/980053_INT.html

^[PDF] The 2022-23 Budget: State Payments on the Federal Unemployment Insurance Loan

Businesses Set to Pay Add-On Federal UI Tax Beginning in 2023. To repay the federal loans, the federal UI payroll tax rate on employers will increase by 0.3 percent for tax year 2022. However, employers will not pay this higher rate until 2023 when employers remit their 2022 federal UI payroll taxes.
https://lao.ca.gov/reports/2022/4543/Unemployment-Insurance-Loan-021522.pdf

LAO Publications

This visual guide explains California's tax system using over 40 data visualizations. The report examines various characteristics of the tax system including what items are taxed, who pays the taxes, and how taxes are used.
https://lao.ca.gov/Publications?page=13&year=0&productid=7&categoryid=0

LAO Publications

This visual guide explains California's tax system using over 40 data visualizations. The report examines various characteristics of the tax system including what items are taxed, who pays the taxes, and how taxes are used.
https://lao.ca.gov/publications?page=13&year=0&productid=7&categoryid=0

^[PDF] Disposal and Recycling of Single-Use Plastic Packaging and Foodware

Creates a New Tax on Plastic Packaging and Foodware Creates New Tax Beginning in 2022. This measure creates a new tax on each individual item of single-use plastic packaging and foodware sold in California beginning in 2022.
https://lao.ca.gov/ballot/2019/190644.pdf

^[PDF] The California Deficit Prevention Act (version 1)

This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2005/050036.pdf