LAO Publications

Format: February 1, 1990 - Review of the Bank and Corporation Tax Exemption For International Banking Facilities Format: January 1, 1990 - In order to provide the Legislature with a perspecive on the state's budget dilemma for 1990-91, we have prepared this brief overview.
https://lao.ca.gov/Publications?page=220&year=0&publicationType=0

^[PDF] Analysis of Proposed DNA Identification Fund Backfill

L E G I S L AT I V E A N A LY S T ’ S O F F I C E 7 (Continued) Most Alternative Funding Options Identified by DOJ Raise Concerns „ General Tax Increase. A proposed general tax increase would effectively be an increase in General Fund resources as such taxes are typically deposited into the state’s General Fund to support various purposes. „ Criminal History Background Check Fee Increase.
https://lao.ca.gov/handouts/crimjust/2023/DNA-Identification-Fund-Backfill-031423.pdf

^[PDF] The 1991-92 Budget: Perspectives and Issues

Given the state's current fiscal problems, we have included several analyses in key fiscal areas: Propo- sition 98 and its proposed suspension, county-state rela- tions and the impact of the Governor's "realignment" proposal, the AFDC program and the implications ofthe Governor's proposal to reduce welfare grant levels, and the community corrections alternative and how it might relieve prison overcrowding and some of the pressure on state prison spending.
https://lao.ca.gov/analysis/1991/pandi_91_intro.pdf

HMOs and Rural California

Provide Tax Incentives. There may be tax-related incentives that could be considered provided that they can be structured in a cost efficient manner. For example, tax credits or income exclusions could be provided to medical professionals who decide to practice in a rural area after being licensed.
https://lao.ca.gov/2002/hmos_rural_ca/8-02_hmos_rural_ca.html

^[PDF] The requested amount, however, is based on prelimi- nary

The requested amount, however, is based on prelimi- nary estimates by the Department of Finance of the amount of revenue from disallowed tax deductions that was collected in 1988-89. The Franchise Tax Board now reports that actual 1988-89 collections totaled $346,000.
https://lao.ca.gov/analysis/1990/14_misc_1990.pdf

Overview of Proposition 218 "The Right to Vote on Taxes Initiative"

School and community college districts, state agencies, cities and counties, and other public agencies would have increased costs to pay their share of assessments. The amount of t his costs is not known, but could total over $10 million initially, and increasing amounts in the future.
https://lao.ca.gov/handouts/proposition218_handout.html

^[PDF] Governor's Health Care Plan: State Fiscal Risks

The Governor’s plan appears to overstate state revenue losses due to the requirement that employers offer Section 125 tax plans. The plan also does not account for some additional funds that could be available due to additional premium payments and the elimination of redundant programs.
https://lao.ca.gov/handouts/Health/2007/Governors_Health_Proposal_02_15_07.pdf

LAO Publications

Report Why Have Sales Taxes Grown Slower Than the Economy? Format:
https://lao.ca.gov/Publications?page=123&year=0&productid=0&categoryid=0

LAO 2008 Budget Analysis: Implementation of Proposition 1B

This program is similar to the existing state program which provides a portion of the state gasoline tax revenues directly to cities and counties for street and road improvements. A key difference, however, is that gas tax subventions can be used for support or capital purposes, whereas bond funds are to be used only for capital projects that have a useful life long enough to be considered appropriate for bond funding.
https://lao.ca.gov/analysis_2008/transportation/trans_anl08004.aspx

^[PDF] Community Health, 549 Toxic Substances Control, 587 Site

Community Health, 549 Toxic Substances Control, 587 Site Mitigation, 595 Higher Educatiqn (See: Education, Higher) Highway Patrol, Department of the California, 305 Capital Outlay, 1226 Home Purchase Assistapce Program, 182 Homeowners' Property TaX Relief, 1180 Horiiicide Trials, Payments to Counties for Costs of, 1085 Horse Racing Board;' CalifOrnia, 1122
https://lao.ca.gov/analysis/1991/14_index_1991.pdf