Budget Reserve Proposals [Publication Details]

Feb 27, 2014 - California’s state tax system is highly volatile, and the state has a poor track record of setting aside reserves when times are good to help balance the budget during later economic downturns. Designing a constitutional rainy-day fund mechanism, however, involves many complexities that require detailed consideration by the state’s leaders.
https://lao.ca.gov/Publications/Detail/2959

^[PDF] (See: Electronic Data Processing) Automotive Repair, Bureau of,

(See: Electronic Data Processing) Automotive Repair, Bureau of, 145 B Bank and Corporation Tax. (See under: Franchise Tax Board), 177 Banking Department, State, 245 Bar, State, 1452 Barber Examiners, Board of, 145 Behavioral Science Examiners, Board of, 144 Block Grants for Superior Court Judgeships, States, 11 Boards.
https://lao.ca.gov/analysis/1980/16_index_1980.pdf

Other Budget Issues

May personal income taxes finish $550 million above Governor's projection Provides update on May 2013 personal income tax collections. May income tax collections, to date, are above Governor's projections Provides update on California's May 2013 personal income tax collections.
https://lao.ca.gov/Recommendations?Year=2013

^[PDF] Cultivation, use, possession, and sale of marijuana.

The measure also states that existing sales and use taxes shall not be applied to marijuana sold for medical use. The measure, however, authorizes the Legislature to impose new excise taxes on marijuana sold for recreational or medical use.
https://lao.ca.gov/ballot/2015/150479.pdf

^[PDF] Cultivation, use, possession, and sale of marijuana.

The measure also states that existing sales and use taxes shall not be applied to marijuana sold for medical use. The measure, however, authorizes the Legislature to impose new excise taxes on marijuana sold for recreational or medical use.
https://lao.ca.gov/ballot/2015/150481.pdf

1996-97 Budget Analysis: Perspectives and Issues Part I

The Governor's Tax Reduction Proposal The budget includes a variety of tax reduction provisions as part of the Governor's plan to "Invest in California's Competitiveness. " The heart of the Governor's tax proposal is a 15 percent across-the-board reduction in personal income tax and bank and corporation tax rates to be phased in evenly over a three- year period beginning January 1, 1997.
https://lao.ca.gov/analysis_1996/p961.html

^[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] 2009-10 Budget Analysis Series: The Fiscal Outlook Under the February Budget Package

The duration of the tax depends on whether Proposition 1A passes. If the measure fails, the higher tax will lapse on July 1, 2011. If the measure passes, the tax increase will be extended for one year.
https://lao.ca.gov/2009/bud/feb_overview/feb_overview_031309.pdf

2013 Initiative Analysis: Charitable Hospital Executive Compensation Act of 2014

The for-profit hospitals pay corporate income taxes to the state. Nonprofit hospitals are exempt from state corporate income taxes and local sales and property taxes. The tax exemptions for nonprofit hospitals are intended to allow them to use the funds that would have been paid in taxes to provide patient care,
https://lao.ca.gov/ballot/2013/130683.aspx

^[PDF] Voters also approve Proposition 22, which restricts the state’s

Voters also approve Proposition 22, which restricts the state’s authority to use or redirect state fuel tax and local property tax revenues. JULY 22 President Obama signs a six-month extension of emergency jobless benefits for the long-term unemployed. 2010 Majority Vote Budgets Before 2010, the constitutional vote threshold for passing budgets and raising taxes was a two-third majority.
https://lao.ca.gov/reports/2018/3910/recession-recovery-121318.pdf