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[PDF] The 2010-11 Budget: Health and Social Services Budget Primer

Specifically: ➢ The MHSA, passed by voters in 2004, imposes a 1 percent income tax on personal incomes in excess of $1 million to support the expansion of community mental health services. Most MHSA services are provided by the counties, although some MHSA activities are coor‑ dinated by DMH at the statewide level.
https://lao.ca.gov/analysis/2010/health/hss_primer_0310.pdf

[PDF] The 2011-12 Budget: To Defer or Not Defer? An Analysis of the Effects of K-12 Payment Deferrals

Regarding the tax package alone, if it were not to be approved, the Proposition 98 minimum guarantee would drop by roughly $2 billion. Given the uncertainty with state solutions and the timing of school districts’ own budget requirements, the Legislature should try to send signals early to districts regarding the extent to which additional reductions might be needed to balance the 2011‑12 budget.
https://lao.ca.gov/analysis/2011/education/k12_deferrals_012411.pdf

[PDF] The 2012-13 Budget: Proposition 98 Maintenance Factor: An Analysis of the Governor’s Treatment

These rebenchings lower or raise the General Fund obligation in response to shifts of local property taxes or programs to or from schools.) 2 Prior‑year funding level for schools and community colleges adjusted by change in California per capita personal income and K‑12 average daily attendance (ADA).
https://lao.ca.gov/analysis/2012/education/prop-98-maintenance-053112.pdf

[PDF] The 2012-13 Budget: Analysis of the Governor’s Higher Education Proposal

This is a common occurrence in CCC’s budget, as growth in local property taxes can offset General Fund costs. (Conversely, reductions in local property taxes can be backfilled with General Fund augmentations.)
https://lao.ca.gov/analysis/2012/highered/higher-ed-020812.pdf

[PDF] The 2013-14 Budget: Restructuring the K-12 Funding System

Generally, basic aid districts are found in communities that have (1) historically directed a higher proportion of property taxes to school districts, (2) relatively higher property values, and/or (3) comparatively fewer school-age children.
https://lao.ca.gov/analysis/2013/education/restructuring-k12-funding/restructuring-k12-funding-022213.pdf

[PDF] 1992-93 Budget Analysis: Introduction

VIII-75 Tax Relief ................................. ;........ VIII"77 Local Government Financing ................. : . . . . . . . . .VIII-82 Payment of Interest on Géneral F~dLoans ............... VIII-85 Health Benefits for Annuitants .........................
https://lao.ca.gov/analysis_1992/01_intro_1992.pdf

[PDF] 1992-93 Budget Analysis: State and Consumer Services

We recommend that the FrB report at budget hearings as to the administrative cost impacts of eliminating the Renters' Tax Credit program. Gener,al Program Statement Analys,is Page 25 The Franchise Tax Board (FrB) is one of the state's two major tax collection. agencies.
https://lao.ca.gov/analysis_1992/03_state_consumer_1992.pdf

[PDF] 1992-93 Budget Perspectives and Issues

Community Health ($10 million) Caseload 1993-94: 30 percent of growth account revenues 1992-93: ($32 million) Sales Tax Growth Account $114 million Vehicle License Fee (VLF) and VLF Growth Accounts $756 million General Growth (up to $50 million) Sales Tax Account $1.5 billion The 1991-92 State and Local Program Realignment / 111 million in additional sales tax revenue in 1992-93, and allocates it for specified purposes, as shown in Figure 2.
https://lao.ca.gov/analysis_1992/1992_pandi/pandi_92.pdf

[PDF] Financing of Resources and Environmental Programs

For instance, J national defense is considered a public good because even if only certain individuals are taxed for national defense, the entire population benefits from protection by the armed forces.
https://lao.ca.gov/analysis_1992/resources_pp19-25.pdf