^[PDF] Drug crimes.

Reduced County Criminal Justice System Costs. The measure would reduce the number of people in county jail and under county community supervision in two ways. First, as discussed above, the measure would cause some people to serve their sentences in prison instead of at the county level, reducing the number of people in jail and under county community supervision.
https://lao.ca.gov/ballot/2023/230496.pdf

^[PDF] Wildfires, Emergency Readiness, and Response

Proposal for Tax Backfills Involves Policy Choices. The Legislature has discretion in providing local assistance in the event of a disaster. Accordingly, the Legislature will face policy choices about how to prioritize providing local governments with assistance given limited state funding.
https://lao.ca.gov/handouts/resources/2019/Wildfires-Emergency-Response-013119.pdf

^[PDF] The 2022-23 Budget: Initial Comments on the State Appropriations Limit Proposal

This alternative can include one, or any combination, of the following: • Lower Tax Revenues. In order to reduce tax revenues for tax year 2021, the Legislature most likely would need to act very soon, but the state also could lower revenues for 2022 in the coming months.
https://lao.ca.gov/reports/2022/4515/SAL-Proposal-020422.pdf

^[PDF] Homeownership affordability.

Local governments rely on a variety of taxes and fees to fund their services, like schools, fire and police, public works, and parks. The property and sales taxes generally are the largest sources of local tax revenue for cities and counties.
https://lao.ca.gov/ballot/2023/230498.pdf

^[PDF] The 2020-21 Budget: Overview of the Governor’s Budget

Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/reports/2020/4135/budget-overview-2020.pdf

^[PDF] State Correctional Spending Increased Despite Significant Population Reductions

Specifically, it required that certain lower-level offenders serve their incarceration terms in county jail. Additionally, the legislation required that counties, rather than the state, supervise certain lower-level offenders released from state prison. • Proposition 36 (2012).
https://lao.ca.gov/reports/2020/4145/correctional-spending-020420.pdf

^[PDF] Annual Report on Tax Exemptions for Medicinal Cannabis

Cultivation Tax Revenue Lost. CDTFA estimates that the 2020 revenue loss from the SB 34 cultivation tax exemption was roughly $400,000. Revenue from the cultivation tax goes to the Cannabis Tax Fund created by Proposition 64 (2016).
https://lao.ca.gov/Reports/2021/4447/Tax-Exemptions-Medicinal-Cannabis-070121.pdf

^[PDF] Overview of the Governor’s 2021-22 Budget

. „ Tax Refunds for Low-Income Californians ($2.4 Billion): We think this proposal could be more targeted. „ Small Business and Nonprofit Assistance ($575 Million): This proposal is worth considering. „ Fee Waivers ($71 Million): This proposal is reasonable.
https://lao.ca.gov/handouts/state_admin/2021/Governors-Budget-Overview-011121.pdf

^[PDF] Overview of the California State Lottery

Approximately 23,000 retailers in all 58 counties currently sell lottery products. The industry generated nearly $2.5 billion in revenue after winnings in 2017-18. Of this amount, nearly $1.7 billion supported education and about $830 million supported lottery administrative, regulatory, and other costs.
https://lao.ca.gov/handouts/crimjust/2019/State-Lottery-Overview-082119.pdf

^[PDF] Managed care organization tax, Amendment #1

Overview of MCO Tax California Taxes MCOs’ Enrollment to Help Cover its Share of Medi-Cal Costs. One of the fund sources California currently uses to support Medi-Cal is a tax on MCOs known as the “MCO tax.”
https://lao.ca.gov/ballot/2023/230497.pdf