LAO Publications

We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other ag encies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/publications?page=7&year=0&productid=7&categoryid=0

The 2012-13 Budget: Overview of the Governor's Budget

As we discussed in our November report, California's Fiscal Outlook , Franchise Tax Board (FTB) data on the state income tax base lags by one to two years, such that preliminary data on 2010 income tax returns only recently has emerged.
https://lao.ca.gov/reports/2012/bud/budget_overview/budget-overview-011112.aspx

December Major Taxes Far Above Projections [EconTax Blog]

Jan 3, 2018 - December Major Taxes Far Above Projections [EconTax Blog] Seth Kerstein December is a major revenue month for the state General Fund. As shown in the table below, the state 's  three main taxes (the personal income tax, the corporate income tax, and the sales and use tax)  combined were $4 billion (28%) above the monthly target reflected in last June 's state budget plan.
https://lao.ca.gov/LAOEconTax/Article/Detail/262

The 2021-22 Budget: Analysis of CalAIM Financing Issues

Feb 16, 2021 - Whether the state would be required to fund the additional costs counties may bear for these reforms is unclear. County Inmate Eligibility Processes Could Increase Medi ‑Cal Caseload and Represent a Reimbursable County Mandate.
https://lao.ca.gov/Publications/Report/4374

LAO 2004 Budget Analysis: Public Health

The Tobacco Tax and Health Protection Act (Proposition  99, enacted by voter initiative in 1988) assessed a $0.25 per pack tax on cigarette products that is allocated for specified purposes. These include various tobacco education and prevention efforts, tobacco-related disease research, environmental protection and recreational resource programs, and health care services for low-income uninsured Californians.
https://lao.ca.gov/analysis_2004/health_ss/hss_11_4260_anl04.htm

^[PDF] California's Fiscal Outlook: LAO Projections 2007-08 Through 2012-13

The ad‑ ministration suggested that a mistake might have occurred in county implementation of two complex laws affecting the allocation of property taxes: the vehicle license fee “swap” and the “triple flip” of state and local sales taxes.
https://lao.ca.gov/2007/fiscal_outlook/fiscal_outlook_07.pdf

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

2009 Initiative Analysis: Grass Roots Initiative Reform Act (Amendment #2-S)

Under 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.aspx

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

The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion

May 14, 2018 - The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion State Earned Income Tax Credit Expansion Background State Earned Income Tax Credit (EITC) Boosts Low-Income Households ’ Earnings.
https://lao.ca.gov/Publications/Report/3835