^[PDF] Overview of Proposition 98 Budget Proposals

Increases in 2014-15 and 2015-16 Minimum Guarantees (Dollars in Millions) June 2015 Estimate January 2016 Estimate Change Minimum Guarantee General Fund $49,608 $49,554 -$54 $49,416 $49,992 $575 Local property tax 16,695 17,136 441 18,993 19,183 191 Totals $66,303 $66,690 $387 $68,409 $69,175 $766 Operative Test 1 1 — 3 2 — Key Factors General Fund tax revenue
https://lao.ca.gov/handouts/education/2016/Proposition-98-Budget-Proposals-030316.pdf

Budget Package--AB 425 and Related Trailer Bills

Major Features Revenues Increased revenues of $3.9 billion from tax rate increases, tax expenditure changes, and administrative-related actions. Key tax provisions include an increase in Vehicle License Fee rate from 0.65 percent to 1.5 percent, two-year suspension of net operating loss deductions, and increased taxes on cigarettes of 63 cents per pack (for a total tax of $1.50 per pack).
https://lao.ca.gov/2002/floor_packets/070102_budget_package.html

2005 Initiative Analysis: Car Buyers' Bill of Rights

Taxes Associated With Vehicles. Many state and local government taxes are affected by the sale of vehicles. For instance, the sales tax and vehicle license fee are collected on the sale price of the vehicle.
https://lao.ca.gov/ballot/2005/050116.htm

2005 Initiative Analysis: Contingency Fees

State Tax Revenue. The state collects tax revenue on personal income, including attorney income earned from contingency fees in personal injury cases. By placing an upper limit on contingency fees, this measure could reduce the amount of state income tax revenues from that source of income.
https://lao.ca.gov/ballot/2005/050168.htm

The 2022-23 Budget: Water and Drought Response Proposals

Jan 31, 2022 - For example, if the Legislature were to reject or approve a lower amount of spending on the proposed water‑related activities that the administration excludes from SAL, it would generally need to repurpose the associated funding for other SAL‑related purposes, such as tax reductions or an alternative excluded expenditure.
https://lao.ca.gov/Publications/Report/4509

^[PDF] California’s Fiscal Outlook: Proposition 98 Briefing

Roll back recent program expansions. ; Reduce program benefits. ; Eliminate duplicative or ineffective programs. ; Shift costs to special funds or user fees. ; Eliminate tax credits and tax expenditure programs. ; Increase efforts to enforce existing tax laws. ; Raise tax rates. ; Array of Options for Balancing State Budget 5L e
https://lao.ca.gov/handouts/education/2007/Fiscal_Outlook_Proposition_98_111507.pdf

^[PDF] Overview of Health Care Districts

The share of local property tax going to health care districts varies among districts.  Palomar Health in San Diego County received $13 million in property tax revenue in 2009, accounting for 3 percent of the district’s operating budget.  Special Taxes.
https://lao.ca.gov/handouts/Health/2012/Overview_Health_Care_Districts_4_11_12.pdf

^[PDF] The 2021-22 Budget: Interest Payment on Federal Unemployment Insurance Loan

UI Program Is Financed With Payroll Taxes Paid by Employers. Employers pay both state and federal UI payroll taxes. State UI tax revenues are deposited into the state’s UI trust fund to pay benefits to unemployed workers.
https://lao.ca.gov/reports/2021/4360/Interest-Payment-Federal-UI-Loan-021021.pdf

^[PDF] 1986-87 Budget Analysis: Executive

The Estate Tax is a "pickup" tax which simply tranfers a portion of the federal government's estate tax revenues to California; it does not increase the taxpayer's total tax liability. The taxes become delinquent nine months following the date of an individual's death.
https://lao.ca.gov/analysis/1986/04_exec_86.pdf

The 2015-16 Budget: Analysis of the Health Budget

One key limitation of per –unit taxes is that revenue only increases when (1) the number of units being taxed go up or (2) the government raises the amount of tax per unit. If the goal of the proposal is to maintain —dollar for dollar —the amount of offset that the current MCO tax would have achieved, then DHCS would likely have to recalibrate the tax tiers and amounts in future years.
https://lao.ca.gov/reports/2015/budget/health/health-analysis-021215.aspx