^[PDF] California Update: Superior Court Invalidates Proposition 98 Funding Shifts

Offsetting this loss was an $82 mil- lion gain in personal income tax revenues. The majority of this gain, however, is attrib- uted to continued processing delays of tax refunds atthe Franchise Tax Board, and should be offset in the coming months.
https://lao.ca.gov/1993/reports/cal_update_superior_court_invalidates_prop_98_59_1193.pdf

California Spending Plan, Chapter 1

Other tax provisions include a one-time increase in the personal income tax dependent c redit, the restoration of a nonrefundable and income-limited renters' credit, an increase in senior citizens' tax relief, and various targeted business tax reductions.
https://lao.ca.gov/1998/1098_spending_plan/1098_spending_plan_chapter_1.html

^[PDF] 2000 Budget Perspectives and Issues: Fiscal Challenge From Three Major Lawsuits

In this way, the property tax shifts played a critical role in helping the state resolve its severe budget diffi- culties. Because the property tax shifts were implemented on a permanent basis, cities, counties, and special districts continue to receive a smaller share of property taxes than they did before the tax shifts—and schools receive a larger share.
https://lao.ca.gov/analysis_2000/2000_pandi/part5c/pandi_pt5c_2000.pdf

^[PDF] June 15, 2000 2000-01 Budget Bill Conference Committee Version

The tax credit would be limited to 50 percent of the tax liability attributable to teaching activities. Proposed Tax Package Item One-Time Ongoing Sales tax rebate $1,700 — Personal Income Tax rate reductions — $300 Teacher tax credit — 200 Child care tax credit — 200 Senior
https://lao.ca.gov/2000/061500_conference_floor_packet.pdf

^[PDF] The 2016-17 Budget: Overview of the Governor’s Budget

The Governor also has a revised proposal to restructure the tax on MCOs while cutting other taxes on affected health plans. The Governor uses a small portion of the revenues from this tax for the In-Home Supportive Services program.
https://lao.ca.gov/reports/2016/3324/budget-overview-011116.pdf

Voter-Approval Requirements for Local Taxes [Publication Details]

Apr 8, 2013 - Voter-Approval Requirements for Local Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2723

The Feasibility of Replacing the Homeowners' Exemption With an Income Tax Credit [Publication Details]

Jun 1, 1987 - The Feasibility of Replacing the Homeowners' Exemption With an Income Tax Credit [Publication Details] The Feasibility of Replacing the Homeowners' Exemption With an Income Tax Credit Format: PDF Description: Resolution Chapter 100, Statutes of 1984 (SCR 19), requires the Legislative Analyst to study the feasibility of transferring the administration of the homeowners' exemption to the state Franchise Tax Board.
https://lao.ca.gov/Publications/Detail/520

Proposition Analysis

Proposition Analysis Proposition 19 CHANGES CERTAIN PROPERTY TAX RULES. LEGISLATIVE CONSTITUTIONAL AMENDMENT A YES vote on this measure means: All homeowners who are over 55 (or who meet other qualifications) would be eligible for property tax savings when they move.
https://lao.ca.gov/BallotAnalysis/Propositions?date=11%2F3%2F2020

^[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

^[PDF] California Electrical Utility District Act

In addition, while transferring the responsibility to provide electricity from private companies to a public entity would likely reduce certain state and local tax revenues (such as property tax and corporate income tax) because public entities often do not pay such taxes, it is uncertain how governments would respond to this potential reduction in tax revenue.
https://lao.ca.gov/ballot/2015/150015.pdf