An Overview of California's Manufacturers' Investment Credit

In addition to the 6  percent tax credit for income tax liabilities discussed above, the tax program provides the following features in lieu of the tax credit: Provides “start-up” businesses the option of claiming a 5  percent sales and use tax (SUT) exemption on equipment purchases.
https://lao.ca.gov/2002/mic/120502_Manufacturers_Investment_Credit.html

^[PDF] Enhancing Implementation and Oversight: Proposition 40 Resources Bond

Figure 1 Allocations of Proposition 40 Funds by Recipient Agency (In Millions) State Department $1,915.0 Parks and Recreation Acquisition and development of state parks 225.0 Parks and Recreation Local assistance 790.0 State Coastal Conservancy Land/water resource acquisition/restoration 200.0 San Francisco Bay Area Conservancy Program (Coastal Conservancy) Land/water resource
https://lao.ca.gov/2002/prop_40/prop_40_050702.pdf

^[PDF] Evaluation Shows Some Signs of Success: Rural Crime Prevention Program

The task force representatives from each county meet regularly to discuss the
https://lao.ca.gov/2002/rural_crime/rural_crime_052102.pdf

California Spending Plan 2002: Chapter 3

Tax Compliance, Enforcement, and Administration The budget agreement approved numerous proposals to increase tax compliance, adopted certain tax enforcement-related provisions, and adjusted downward the interest rate the state pays on tax overpayments.
https://lao.ca.gov/2002/spend_plan_02/0902_spend_plan_chap_3.html

California Spending Plan 2002: Chapter 4

The budget plan also eliminates the proposed expenditure of about $24  million in Proposition  99 cigarette tax revenues to continue a media campaign to persuade the public to quit smoking. Cancer Research.
https://lao.ca.gov/2002/spend_plan_02/0902_spend_plan_chap_4.html

^[PDF] Comments on the Administration’s Spending Limit Proposal

For example, the current exemptions for transportation funding and certain tobacco tax-supported expenditures would remain. Thus, spending in these areas would not be directly affected by the measure.
https://lao.ca.gov/2003/admin_spending_limit/120103_admin_spending_limit_proposal.pdf

^[PDF] The 2003-04 Assembly Budget Bill AB 100 (Oropeza)

The revised plan (1) increases the county share of costs in several programs (primarily CalWORKs, Child Welfare Services, Foster Care, and Mental Health) and (2) provides the counties with commensurate revenues from higher tobacco taxes and the creation of a new 10.3 percent personal income tax bracket. • Accepts Governor’s
https://lao.ca.gov/2003/asm_floor/Asm_Floor_Packet_0602203.pdf

An Overview of California's Enterprise Zone Hiring Credit

The EZC may be used to offset the regular tax liability (and effectively t he Alternative Minimum Tax), but not the minimum franchise tax, or the built-in gain tax and excess net passive income tax levied on S corporations.
https://lao.ca.gov/2003/ent_zones/ezones_1203.htm

^[PDF] The Distribution of K-12 Education General Purpose Funds

In addition, excess taxes has some of the characteristics of a local-option tax, such as parcel taxes. In excess tax districts, high property tax revenues result, in part, from increasing property values that are generated when families and businesses choose to locate in these districts.
https://lao.ca.gov/2003/k12_fund_distribution/K12_General_Purpose_Funds_122203.pdf

Major Features of the 2003 California Budget

The budget package offsets local sales tax losses (almost $2.5  billion in 2004-05) by redirecting to cities and counties a commensurate amount of property taxes from the Educational Revenue Augmentation Fund (ERAF).
https://lao.ca.gov/2003/major_features_03-04/major_features_03-04.html