^[PDF] Initiative Constitutional Amendment: Fuel and Vehicle Taxes

LAO Role in Initiative Process 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E June 18, 2018 ; Legislative Approval of State Taxes „ Legislature can only pass a new tax or increase an existing tax with a two-thirds vote. „ Some charges referred to as fees fall under the constitutional definition of a tax. ; State Fuel and
https://lao.ca.gov/handouts/transportation/2018/Fuel-Vehicle-Taxes-061818.pdf

2002 Initiative Analysis: Aid for Home Ownership Act

The measure also places restrictions on the manner in which counties collect unpaid property taxes. Counties would be required to make every effort possible to assis t homeowners with the payment of property taxes—even to the extent of allowing property taxes to be paid over an extended period, with no additional cost or interest.
https://lao.ca.gov/ballot/2002/020074_INT.htm

Insufficient ERAF: Examining a Recent Issue in Local Government Finance

Established in 1935, the VLF is an annual tax on the ownership of registered vehicles in California in place of taxing vehicles as personal property. The tax is based on the vehicle ’s purchase price and declines in accordance with a statutory depreciation schedule.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.aspx

^[PDF] The 2019-20 Budget: Analysis of the Medi-Cal Budget

MCO Tax Package Included Changes to Other Taxes Paid by Some MCOs. The MCO tax package cut other taxes paid by some MCOs and certain affiliated health insurance companies for the period the MCO tax is in effect.
https://lao.ca.gov/reports/2019/3935/medi-cal-021319.pdf

^[PDF] The Thomas Lomax Taxpayers' Protection 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 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.pdf

2009 Initiative Analysis: Repeal Corporate Tax Loopholes Act (Amendment #1-NS)

2009 Initiative Analysis: Repeal Corporate Tax Loopholes Act (Amendment #1-NS) About the LAO November 24, 2009 Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative on corporate taxes (A.G.
https://lao.ca.gov/ballot/2009/090661.aspx

^[PDF] Transportation Funding Overview

The Fuel Tax Swap of 2010 The Impact of the Fuel Tax Swap on State Gasoline and Diesel Taxesa Base Price + State Sales Tax (6%)b Base Price + Gasoline and Diesel Before 2010 Swap Gasoline (Effective 2010-11) Diesel (Effective 2011-12) aFigure does not include other statewide and local sales taxes. bThe 6 percent state sales tax, is scheduled to revert to 5 percent beginning July 2011.
https://lao.ca.gov/handouts/transportation/2011/Trans_Funding_Overview_02_28_11.pdf

^[PDF] Repeal Corporate Tax Loopholes Act (Amendment #1-NS)

Any potential adverse effects on the economy and state and local tax revenues might be offset by the benefits of the public services or reductions in other taxes that would be funded by the revenue from repealing these provisions.
https://lao.ca.gov/ballot/2009/090661.pdf

2002 Budget Analysis: P&I, Perspectives on State Revenues

This pick-up tax is the amount of state taxes that can be applied as a credit against the federal estate tax liability. (Thus, while the tax provides revenues for California, it does not impose any net cost on the taxpayer.)
https://lao.ca.gov/analysis_2002/2002_pandi/pi_part_3_anl02.html

The 2021-22 Budget: The Governor’s Suspension Proposal

Jan 29, 2021 - Recent budgets have used funding from Proposition  56, which established a higher tax on tobacco products, to increase provider payments in Medi ‑Cal. If the suspensions went into effect, most of these payment increases would cease.
https://lao.ca.gov/Publications/Report/4328