^[PDF] The 2014-15 Budget: Overview of the May Revision

Other Major Taxes Lower LAO Sales Tax Forecast. Our General Fund sales tax revenue forecast is $178 million lower than the administration’s for 2013-14 and $601 million lower than the administration’s for 2014-15.
https://lao.ca.gov/reports/2014/budget/may-revision/overview-may-revision-051614.pdf

California's New Minimum Wage: Who are California's Low-Wage Workers? [EconTax Blog]

Dec 6, 2016 - Follow @LAOEconTax on Twitter for regular California economy and tax updates.  
https://lao.ca.gov/LAOEconTax/Article/Detail/223

LAO 2006 Budget Analysis: Proposition 98 Update

The additional property tax revenues provided to local government resulted in less property tax revenues being available for schools. So, the state provided schools additional General Fund revenues to backfill the reallocated property tax revenues.
https://lao.ca.gov/analysis_2006/education/ed_02_anl06.html

^[PDF] The 2015-16 Budget: The Governor’s Proposition 2 Proposal

Estimate that capital gains taxes are over the 8 percent threshold? Yes. Administration estimates that capital gains taxes will equal 9.3 percent of General Fund taxes. Debt Payments Count repayment of transportation loans as meeting certain Proposition 2 debt payment requirements?
https://lao.ca.gov/reports/2015/budget/prop2/prop-2-proposal-032515.pdf

2011 Initiative Analysis: California Deficit Prevention Act

In general, government spending subject to the spending limit is equal to all appropriations funded from the "proceeds of taxes, " except for the types of spending that are specifically exempted. Proceeds of taxes include taxes and the portion of fee revenues that are in excess of the cost of providing fee-based services.
https://lao.ca.gov/ballot/2011/110297.aspx

^[PDF] Voter Requirements for Local Taxes

Voter Requirements for Local Taxes Hon. Cecilia M. Aguiar-Curry, Chair Assembly Revenue and Taxation Committee Hon. Autumn R. Burke, Chair Senate Governance and Finance Committee Hon. Mike McGuire, Chair Voter Requirements for Local Taxes L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 7, 2017 Page 1 Figure 4 Changes to Voter Requirements for Local Government Taxes 1978: Proposition 13
https://lao.ca.gov/handouts/state_admin/2018/Voter-Requirements-030718.pdf

LAO Economy and Taxes

LAO Economy and Taxes (916) 319-8365 Sales and Excise Taxes and Demographics Publications Economy and Taxes To browse all LAO publications, visit our Publications page. All
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=9

Initiative Analyses

While the terms of the measure are not clear, we assume this exemption would apply to all personal income, property, parcel, and Mello-Roos taxes paid by residents over age 55. The measure also exemp ts heirs from any form of estate tax if the decedent was over age 55 at the time of his or her death.
https://lao.ca.gov/BallotAnalysis/Initiatives?page=38

^[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