^[PDF] CCC—Enrollment Growth Funding

Federal Tax Benefi ts Applied Toward Higher Education Fees 2010 American Opportunity Tax Credit (AOTC)a Lifetime Learning Credit Tuition and Fee Deduction • Directly reduces tax bill and/or provides partial tax refund to those without suffi cient income tax liability. • Directly reduces tax bill
https://lao.ca.gov/handouts/Conf_Comm/2010/CCC_Enrollment_Growth_Funding_061410.pdf

2010 Initiative Analysis: The Thomas Lomax Taxpayers Protection Act

Annual tax administration costs likely in excess of $10 million.
https://lao.ca.gov/ballot/2010/100131.aspx

Traveling in California: Transportation Revenues and Expenditures Part 2

Currently • There are currently 21 different local sales taxes (including two in Los Angeles County) levied throughout the state for transportation purposes; these taxes collectively r aised about $2.4  billion in 1998-99. • Of the 21 separate taxes, 6 are imposed indefinitely while 15 of them —which raise about $1  billion annually —have sunset
https://lao.ca.gov/2000/051100_cal_travels/051100_cal_travels_finance-2.html

^[PDF] Marijuana Legalization. Initiative Statute.

Major Provisions of Proposed Initiative (Continued) Measure Allows for Certain Marijuana Taxes Type of Tax Type of Marijuana Taxed Rate Existing state and local sales tax Nonmedical only. Rates vary across the state but average around 8 percent.
https://lao.ca.gov/handouts/crimjust/2016/Marijuana-Legalization-052416.pdf

^[PDF] Overview of State Fiscal Functions

The State Constitution establishes the board, but most of BOE’s duties are established under statutory law.  Income Tax Appeals. Among BOE’s statutory duties is to serve as an appeals board for taxpayers disagreeing with decisions concerning income tax liabilities by the Franchise Tax Board (FTB).  Administers Sales and Excise Tax Programs.
https://lao.ca.gov/handouts/state_admin/2013/State-Fiscal-Functions-032113.pdf

^[PDF] State Spending Plan for 1993-94: The 1993 Budget Act and Related Legislation

For example, the $7.2 billion of tax increases adopted to address the 1991-92 funding gap included a half-cent increase in the state sales tax ending on June 30, 1993 and the suspension of the net loss carry forward for businesses until the 1993 tax year.
https://lao.ca.gov/1993/spending_plan_73_0993.pdf

California Travels: Financing Our Transportation

Price of Motor Fuel Includes Taxes for Transportation A large portion of transportation revenues in California are collected at the pump, with Californians paying the following taxes: 18 cents in state tax for each gallon of gasoline and diesel fuel (generally referred to as the “gas” tax). 18.4 cents in federal
https://lao.ca.gov/2007/ca_travels/ca_travels_012607.aspx

^[PDF] The cultivation, use, possession, and sale of marijuana. Amendment #1

State and local governments currently collect sales tax on medical marijuana. A small number of cities also impose additional taxes on medical marijuana sales. We estimate that the total amount of state and local revenue collected statewide from the above taxes likely is in the high tens of millions of dollars annually.
https://lao.ca.gov/ballot/2015/150559.pdf

California's Economy and Taxes

California's Economy and Taxes The 2024-25 Budget: Temporary Corporation Tax Increases May 17, 2024 The May Revision proposes to temporarily increase corporation tax revenues by limiting the use of business tax credits and net operating loss deductions.
https://lao.ca.gov/LAOEconTax?tagId=5

^[PDF] The California Craft Cannabis Initiative

In addition, state and local governments could also receive revenue from excise taxes, if such taxes were enacted by the Legislature. However, since the measure prohibits sales and use taxes on medical marijuana Hon.
https://lao.ca.gov/ballot/2015/150246.pdf