The 2019-20 Budget: Proposition 56 Revenues: Reductions in Fixed Allocations [Publication Details]

Feb 14, 2019 - In this post, we review the administration’s reductions to certain allocations of Proposition 56 tobacco tax revenue. In our view, the administration’s approach for 2019-20 is reasonable. However, the administration has not yet decided how these adjustments will be determined in 2020-21 and beyond.
https://lao.ca.gov/Publications/Detail/3939

^[PDF] Foreword

Additional local rates ranging from 1.25 percent to 2.5 percent are imposed by cities, counties, and transportation districts, bringing the combined state-local tax rate to between 7.25 percent and 8.5 percent, depending on the county involved.
https://lao.ca.gov/1997/112097_fiscal_outlook/1997_fiscal_outlook.pdf

The 2016-17 Budget: California Spending Plan

Oct 5, 2016 - Such funds are remitted to the state by counties that collect more property tax than state law allows them to spend on education. Improvement and Modernization Fund (IMF). In recent years, the judicial branch ’s IMF experienced persistent operational shortfalls that steadily depleted the fund balance.
https://lao.ca.gov/Publications/Report/3487/10

Income Tax Withholding Tracker: October 1 - October 31 [EconTax Blog]

Nov 3, 2021 - Income Tax Withholding Tracker: October 1 - October 31 [EconTax Blog] Income Tax Withholding Tracker: October 1 - October 31 November 3, 2021 Brian Uhler Bottom Line:   California income tax withholding collections in October were 8.2 percent above October 2020, and collections to date in fiscal year 2021-22 are 20.2 percent above 2020-21.
https://lao.ca.gov/LAOEconTax/Article/Detail/710

The 2017-18 Budget: Analysis of Child Care and Preschool Proposals

Mar 16, 2017 - Funds Used for Mix of State ‑ and County ‑Level Activities. In California, quality improvement funding is used for a mix of state ‑level activities, base allocations for certain county ‑level support entities, and specific county ‑level activities.
https://lao.ca.gov/Publications/Report/3618

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Federal law requires states to tax the first $7,000 in wages at a minimum. Most states tax a higher amount —only California, Tennessee, Florida, and Arizona tax the minimum. Revenue from the federal tax is collected by the federal government and redistributed to states to cover UI overhead costs.
https://lao.ca.gov/Publications/Report/4615

The 2021-22 Spending Plan: Health

Oct 22, 2021 - Additionally, budget-related language approved alongside the spending plan ensures that the ongoing rates paid to these long-term care facilities include the supplemental payments that have been provided since 2017 with funding from the Proposition  56 (2016) tobacco tax increase.
https://lao.ca.gov/Publications/Report/4465

^[PDF] California Spending Plan 2008-09: The Budget Act and Related Legislation

As shown in Figure 2 (see next page), general purpose funding for school districts, county offices of education (COEs), and community colleges would receive a 0.68 percent COLA. This is notably less than the statutory K-12 COLA rate of 5.66 percent.
https://lao.ca.gov/2008/spend_plan/spending_plan_08-09.pdf

Alternative process for local governments to assess fees for flood control, stormwater management, water, and sewer services (Amendment No. 1). [Ballot]

Feb 3, 2016 - Most spending on water programs in the state is done at the local level by local government agencies such as special districts, cities, and counties. These local government agenci es provide four major water-related services: Water Service.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-116

^[PDF] Grass Roots Initiative Reform Act (Amendment #2-S)

Un- der this measure, the Constitution would be amended to specify that tax levy measures passed by the Legislature would not go into effect immediately. The measure also would provide that tax levy measures, as well as “urgency statutes” (bills approved by two-thirds of the Members of the Legislature in order to take effect immediately), would be subject to the voters approving or rejecting them through the referendum process.
https://lao.ca.gov/ballot/2009/090604.pdf