Research and development involving certain psychedelic substances (Amendment #1). [Ballot]

Sep 7, 2023 - The state collects tax revenue to fund many of its government services and facilities. It deposits most tax revenue into its General Fund, which it in turn uses to pay for education, prisons, health care, and other public services (including some research).
https://lao.ca.gov/BallotAnalysis/Initiative/2023-013

^[PDF] The 2007-08 Budget Package (Revised 7/24/07)

(Spillover revenue is a portion of gasoline sales tax revenue, which under current law accrues to the PTA. The account also receives revenues from diesel sales tax and Proposition 42 gasoline sales tax.)
https://lao.ca.gov/2007/floor_packet/072007_floor_packet.pdf

^[PDF] California Travels Financing Our Transportation

In order to spur new local fund- ing for transportation, we recommend that the Legislature adopt guidelines that would set aside a portion of SLP grants for cities and counties that establish new fees or tax measures for local transportation purposes.
https://lao.ca.gov/2007/ca_travels/ca_travels_012607.pdf

California's Changing Income Distribution

The growth in statewide income disparity has also coincided with an expanding income gap between the higher-income coastal counties and lower-income inland counties of the state. T his partly reflects the fact that a majority of jobs in the state's rapidly growing high-tech industries are located in coastal counties.
https://lao.ca.gov/2000/0800_inc_dist/0800_income_distribution.html

Legislative Analyst's Office

Legalized adult nonmedical use of marijuana, created a system for regulating nonmedical marijuana businesses, imposed taxes on marijuana, and generally reduced penalties for marij uana-related crimes.
https://lao.ca.gov/PolicyAreas/CJ/12_changes

Major Features of the 2005 California Budget

Property Tax Administration Grant Program. The budget suspends the Property Tax Administration Grant Program for a two-year period. Under this program, counties receive grants totaling $60 million annually for staff, technology, and other resources to support the administration of the property tax system.
https://lao.ca.gov/2005/major_features/2005-06_major_features.htm

The 2023-24 Budget: Overview of Information Technology Project Proposals

Mar 17, 2023 - For example, for the Department of Social Services ’ Child Welfare Services – California Automated Response and Engagement System project, the project D &I approach changed to a combination of agile and traditional approaches because county eligibility workers needed to limit the amount of user testing and training required.
https://lao.ca.gov/Publications/Report/4746

Understanding Proposition 218

(b) ''Local government " means any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity. (c) ''Special district " means an agency of the state, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions
https://lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.html

^[PDF] Appendix 2, Figure 2 All Other General Fund Solutions Proposed

Appendix 2, Figure 2 All Other General Fund Solutions Proposed in the 2023–24 May Revision General Fund (In Millions) Description Governor’s Budget May Revision 2021–22 2022–23 2023–24 2021–22 2022–23 2023–24 New Managed Care Organization tax — — $317 — — $3,487 Safety Net Reserve Withdrawal — — — — — 450 Incomplete Gift Non–Grantor Trusts — — 30 — — 30 Middle Class Tax Refund Savings — — — — $200 — Totals — — $347 — $200 $3,967
https://lao.ca.gov/reports/2023/4769/Appendix-2-All-Other-Solutions.pdf

^[PDF] Lease-Leaseback Transactions By Public Transit Districts—Sales and Use Tax Exemption

The tax deferral allows the equity partner to pay taxes at a later date using “cheap- er” dollars. Tax losses are typically incurred during the first part of the period covered by the transaction due to the equipment depreciation (as well as loan payments and the amor- tization of financing costs).
https://lao.ca.gov/2003/leaseback/0103_Transit-LeaseBack.pdf