^[PDF] Insurance, Income, and Corporation Tax Credits.

Perea 2 April 14, 2011 Tax Credits. The goal of this tax credit program is to provide incentives—through personal income, corporate income, and insurance tax credits—to attract private capital investments that otherwise would not be available to CDFIs.
https://lao.ca.gov/reports/2011/tax/CDFI/CDFI_041411.pdf

California's Tax Expenditure Programs: Income Tax Programs--Part 4

California's Tax Expenditure Programs: Income Tax Programs--Part 4 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Tax Type: Personal Income Tax (PIT). Authorization: California Revenue and Taxation Code Sections 17054, 17054.1, 17056, and 17733.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax4.html

The 2022-23 Budget: Commission on Peace Officer Standards and Training

Jan 31, 2022 - The job requirements of a peace officer can be physically, mentally, and emotionally taxing. This is because officers can face dangerous situations, work late night shifts, and have repeat exposure to violent situations.
https://lao.ca.gov/Publications/Report/4507

Overview of the Governor’s Special Session Proposals

New Taxes The Governor is proposing two new revenue sources: taxing some services and an oil severance tax. Tax on Services. The state currently applies the sales and use tax to tangible goods, not to services.
https://lao.ca.gov/2008/bud/nov_revise/nov_revise_overview_111108.aspx

2003-04 Budget Perspectives and Issues: Perspectives on State Revenues

The tax increases consist of (1) the establishment of a 10  percent and an 11  percent PIT rate to be imposed on high-income tax payers, (2) a 1  percent increase in the SUT, and (3) a $1.10 per pack increase in the cigarette tax.
https://lao.ca.gov/analysis_2003/2003_pandi/pi_part_3_anl03.html

2004 Initiative Analysis: Thomas Lomax Taxpayers Act

As a result, the money paid for child support is only taxable when first earned by the noncustodial parent, and thus is not double-taxed. Tax-Related Impacts of the Initiative. The initiative specifies that court-ordered child support payments are deductible from income by the payor for tax purposes.
https://lao.ca.gov/ballot/2004/040183.htm

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Tax Relief Act

As a result, the m oney paid for child support is only taxable when first earned by the noncustodial parent, and thus is not double-taxed. Tax-Related Impacts of the Initiative. The initiative would call for the court-ordered child support payments to be deductible from income for tax purposes.
https://lao.ca.gov/ballot/2002/020902_INT.htm

^[PDF] Local Economic Development Tools

Beginning in 1978, voters approved a series of constitutional amendments that established voter-approval requirements for new local taxes.  Proposition 13 (1978). Greatly constrained local government ability to raise property tax rates and required all new local government “special taxes” to be approved by two-thirds of voters.  Proposition 62 (1986) and Proposition 218 (1996).
https://lao.ca.gov/handouts/Conf_Comm/2013/Local-Economic-Development-Tools-060413.pdf

^[PDF] Microsoft Word - 080098.doc

BACKGROUND Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other to- bacco products. The state’s cigarette tax is currently 87 cents per pack (with an equiva- lent tax on other types of tobacco products) and is levied on cigarette distributors who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2008/080098.pdf

^[PDF] Alternative Energy Equipment Investments: The Effects of Rapid Amortization

This is because a significant portion of the investors' state tax savings will be offset by increases in their federal income tax liabilities. The reason for this is that state income tax payments can be deducted from adjusted gross income on federal income tax returns, thereby reducing federal tax 1.
https://lao.ca.gov/reports/1985/367_1285_alternative_energy_equipment_investments_the_effects_of_rapid_amortization.pdf