The 2019-20 Budget: Assessing the Governor's 1991 Realignment Proposals

Mar 8, 2019 - Today, counties receive about $6. 5  b illion (over $ 3  b illion from sales tax, $ 2  b illion from VLF, and about $ 1  b illion transferred from another realignment for mental health) through 1991 r ealignment.
https://lao.ca.gov/Publications/Report/3962

^[PDF] 1975 Budget Analysis: General Administration

'TAX ADMINISTRATION Items 50-53 The function of this program is to administer the gift and inheritance taxes and gas tax refunds and collect various delinquent taxes adminis- tered by other state deparbnents.
https://lao.ca.gov/analysis/1975/05_general_admin_1975.pdf

^[PDF] FAQ: Issue 5

.  Middle-income students at UC, CSU, and CCC who do not receive grants or waivers to cover their education fees may claim the federal American Opportunity or Lifetime Learning tax credits. – The American Opportunity Tax Credit (AOTC) allows stu- dents with family incomes up to $180,000 to subtract all or a portion of their educational expenses, up to $2,500, from their families’ tax liability.
https://lao.ca.gov/sections/higher_ed/FAQs/Higher_Education_Issue_05.pdf

^[PDF] Mac worked in the tax area (primarily

Mac worked in the tax area (primarily income-related taxes), authoring reports on state and local spending limits, tax expenditure programs, and tax auditing issues. ➢ Section Head. Mac managed the General Government section in the office, covering a wide variety of assignments (retirement, employee compensation, labor issues, and housing). ➢ Deputy.
https://lao.ca.gov/sections/mac_taylor_bio.pdf

2003 Initiative Analysis: Budget Accountability Act

Similarly, the lower vote requirement would make it easier in some years to approve tax increases related to the budget. In such cases, the measure would result in higher tax revenues ( and state spending ) than otherwise would have occurred.
https://lao.ca.gov/ballot/2003/030554.htm

^[PDF] Budget Accountability Act

Similarly, the lower vote requirement would make it easier in some years to approve tax increases related to the budget. In such cases, the measure would result in higher tax revenues (and state spending) than otherwise would have occurred.
https://lao.ca.gov/ballot/2003/030554.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

2011 CalFacts

California ’s tax burden was higher than that of all neighboring states. Of other major states, only New York ’s tax burden was considerably higher. A surge of income taxes from capital gains in 2007 –08 may have exaggerated somewhat the differences shown in tax burdens between California and states with no personal income tax, such as Florida, Texas, Nevada, and Washington.
https://lao.ca.gov/reports/2011/calfacts/calfacts_010511.aspx

^[PDF] As was the case in 1991, a portion of the sales

As was the case in 1991, a portion of the sales tax revenue derived from extending the 'h cent sales tax would be added to the Local Revenue Fund and allocated to counties through that mechanism to offset their increased costs.
https://lao.ca.gov/1993/Mgms_157_0593.pdf

Tax credit for health insurance and establishing a State Health Insurance Fund

Tax Credit for Health Coverage The measure establishes a new tax credit for health care coverage. Under Existing Law . The cost of employee benefits, including health coverage, is a deductible business expense for employers under either the Personal Income Tax (PIT) or the Bank and Corporation Ta x (B &CT).
https://lao.ca.gov/ballot/1998/980076_INT.html