The 2020-21 Budget: Overview of the California Spending Plan (Final Version)

Oct 5, 2020 - First, the federal government approved the state ’s recently reauthorized managed care organization (MCO) tax for the period of January 1, 2020 t hrough June 30, 2023. Revenues from the new MCO tax offset about $1. 7  b illion in General Fund spending in Medi ‑Cal in 2020 ‑21.
https://lao.ca.gov/Publications/Report/4263

Advancing Transportation Projects To Stimulate the Economy: An Alternative Approach [Publication Details]

Dec 10, 2008 - Accordingly, we recommend the Legislature place a measure on the next ballot to seek voter approval to issue $800 million in gas tax revenue bonds to fund these projects. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/1900

2000 Budget Analysis: General Govt Depts #6

Since the property tax shifts reduced the share of each property tax dollar collected that goes to a county, counties experienced a decline in the financial incentive to invest in the property tax administration system.
https://lao.ca.gov/analysis_2000/general_govt/gen_depts6_anl00.html

Public Transportation Account: Options to Address Projected Shortfall

As explained above, the state currently levies a 5 percent sales tax on gasoline and diesel fuels. From this sales tax, 4.75 percent of the diesel fuel sales tax and 4.75 percent of the sales tax on the 9 cent excise tax on gasoline (Proposition 111) are allocated to the PTA.
https://lao.ca.gov/2000/010400_pta/010400_pta.html

^[PDF] Proposition 172 How Did it Affect Spending for Public Safety?

This tax was made permanent by the voters’ approval of Proposition 172. Figure 1 1993-94 Property Tax Shifts and Public Safety Sales Tax Allocations By Type of Local Government July 1993 Estimates (In Millions) Property Sales Vehicle Net Tax Tax License Reduction Shift a Counties $2,023 $1,365 $2 b $656 Cities
https://lao.ca.gov/1994/Proposition_172.pdf

Proposition 10: What Role Should the Legislature Play in Its Implementation?

Second, the measure increases the existing excise tax on these products by the equivalent of a 50 cent per pack increase in the tax on cigarettes. This latter effect--which begins July 1, 1999occurs because under current la w an increased tax on cigarettes also triggers an increased tax on other tobacco products.
https://lao.ca.gov/1999/011399_prop10.html

The 2019-20 Budget: Proposition 98 Outlook

Nov 14, 2018 - Property Tax Revenue Projected to Rise. Whereas the minimum guarantee tends to be volatile, property tax revenue typically grows at a steadier pace. Under the growth scenario, property tax revenue grows from $24. 1  b illion in 2018 ‑ 19 t o $28. 5  b illion by 2022 ‑23.
https://lao.ca.gov/Publications/Report/3897

^[PDF] Overview of the Governor's Special Session Proposals

New Taxes The Governor is proposing two new revenue sources: taxing some services and an oil sever‑ ance 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.pdf

^[PDF] Summary: LAO Alternative Budget, Revenue-Related Proposals

Summary: LAO Alternative Budget, Revenue-Related Proposals 1L 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 2, 2008 Summary: LAO Alternative Budget Revenue-Related Proposals 2008-09 (In Billions) Tax expenditure changes $3.3 ; Lottery securitization 2.8 ; Limited liability companies payment date 0.4 ; Tax gap efforts 0.2 ; Special fund transfers 0.2 ;
https://lao.ca.gov/handouts/FO/2008/060208_SBFR_Hearing.pdf

^[PDF] California Community Colleges: Raising Fees Could Mitigate Program Cuts and Leverage More Federal Aid

Figure 1 summarizes the features of the federal American Opportunity tax credit (AOTC), Lifetime Learning Credit, and tuition and fee tax deduction. As we note in our Figure 1 Federal Tax Benefits Applied Toward Higher Education Fees 2009 American Opportunity Credit Lifetime Learning Credit Tuition and Fee Deduction • Directly reduces
https://lao.ca.gov/2009/edu/ccc_fees/ccc_fees_061109.pdf