Health Care Reform [Publication Details]

Jan 22, 2008 - Despite annual costs exceeding revenues in the fifth year, the program still has a positive cumulative fund balance because the collection of tobacco tax and employer fees start before program costs are incurred.
https://lao.ca.gov/Publications/Detail/1697

The 2019-20 May Revision: Opportunity Zones [Publication Details]

May 11, 2019 - The Governor proposes to allow state tax benefits for investments in alternative energy or affordable housing in communities designated as Opportunity Zones under a new federal program.
https://lao.ca.gov/Publications/Detail/4038

^[PDF] The Thomas Lomax Taxpayers Protection Act

Current Tax Treatment. Current PIT law allows deductions from income for certain items including local taxes, mortgage interest, charitable donations, and extraordinary medical expenses, but not for general living expenses.
https://lao.ca.gov/ballot/2010/100131.pdf

Los Angeles County's Fiscal Problem

Slow Growth in Local Taxes. Property taxes, sales taxes, and vehicle license fees have been impacted by the recession. For example, the single largest general purpose revenue source, property taxes, increase d by almost 10 percent per year in the 1980s, but is projected by the county to decline by 1.6 percent in 1995-96.
https://lao.ca.gov/1995/071195_la_county/lacfin.html

^[PDF] 1971 Budget Analysis: Transmittal

Sales tax revenues will be increased as governments, business firms and private persons make repairs to their damaged property. Whether these sales tax increases will offset the income and corporate franchise tax losses is unknown.
https://lao.ca.gov/analysis/1971/01_transmittal_1971.pdf

calupdate_1099

Regarding individual tax revenue sources: Personal income tax receipts were up $305 million (4.5 percent), due to higher-than-expected withholding and quarterly estimated payments toward 1999 tax liabilities, and lower-than-expected refunds o n 1998 liabilities.
https://lao.ca.gov/1999/cal_update/oct_99/oct_99_calupdate.html

California Update--April 1995

Corporate payments were above, and personal income tax payments below, the forecast. How April revenues end up will depend largely on the performance of withholding, income tax refunds, sales taxes and insurance prepayments.
https://lao.ca.gov/1995/cal_update/cup495.html

^[PDF] The 2022-23 Budget: Overview of the Spending Plan

The plan moves the point of collection for the retail excise tax from distributors to retailers, and it also eliminates the cultivation tax. To address the resulting loss of cultivation tax revenue, the plan appropriates $150 million General Fund in 2023-24 and authorizes periodic administrative adjustments to the retail excise tax rate.
https://lao.ca.gov/reports/2022/4616/spending-plan-2022.pdf

Peace officer use of force. [Ballot]

Oct 12, 2021 - The State Constitution limits how much tax revenues the state can spend each year. However, certain types of spending are excluded from this limit. In recent years, the limit has been an important consideration in state budgeting decisions.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-010

^[PDF] 1994-95 Budget Analysis: Perspectives and Issues

To the extent that this high dependence is viewed as problematic, the Legislature should consider substituting higher allocations of property taxes for the transfer of sales taxes proposed by the Governor.
https://lao.ca.gov/analysis_1994/1994_pandi/pandi_94.pdf