Analysis of the 1995-96 Budget Bill: The Governor's 1995-96 State-County Realignment Proposal

Increased Sales Tax Allocations. The proposal would increase allocations of state sales taxes to the counties. This would be accomplished by earmarking a portion (.2215 cent) of the state's sales tax to pay for t he increased county costs of the foster care, CWS, adoptions, and child abuse prevention programs.
https://lao.ca.gov/analysis_1995/pt5-b.html

^[PDF] LAO 1996 Budget Analysis: Transportation Chapter

Proposition 62, passed by voters in 1986, prohibits a local agency from imposing (1) a tax for specific purposes (a “special tax”) unless it is approved by two-thirds of the voters or (2) a tax for general purposes (a “general tax”) unless it is approved by a majority of the voters.
https://lao.ca.gov/analysis_1996/a96a.pdf

1996-97 Budget Analysis: Resources, Part III

In order that the Legislature may assess the department's program priorities at various funding levels, including at a mill tax rate of 9 mills, we recommend that the department report, prior to budget hearings, on (1) the department's expenditure priorities at a mill tax rate of 9 mills, (2) the department's expenditure priorities for activities that woul d go
https://lao.ca.gov/analysis_1996/a96b3.html

1996-97 Budget Analysis: Perspectives on the Economy

Particularly significant is the fact that economic developments such as the growth in jobs, income, and retail spending translate into corresponding changes in rev enues from the state's various taxes.
https://lao.ca.gov/analysis_1996/p962.html

1996-97 Perspectives and Issues: An Overview of State Expenditures

Two major contributors to this trend were the approval of Proposition 99 in 1988 (which increased cigarette taxes and earmarked the revenue primarily to augment health programs) an d Proposition 111 in 1990 (which authorized increases in the gasoline tax and other transportation revenues).
https://lao.ca.gov/analysis_1996/p964-1.html

^[PDF] LAO 1997 Budget Analysis: General Government Chapter

LAO 1997 Budget Analysis: General Government Chapter
https://lao.ca.gov/analysis_1997/general_govt_anal97.pdf

^[PDF] LAO 1997 Budget Analysis: Transportation Chapter

The Wilson administration supports eliminating 70 percent of the federal gas tax. Current state law would automatically raise the state gas tax to offset part of the A - 20 Transportation decrease in federal tax, but total revenue would still be lower.
https://lao.ca.gov/analysis_1997/transportation_anal97.pdf

1998-99 Perspectives and Issues: A Perspective on StateExpenditures

Property tax shifts enacted in 1992-93 and 1993-94 contributed significantly to the decline in education's share of total spending through 1993-94. These shifts replaced a portion of the state's education funding with an equivalent amount of local property tax revenues that were diverted away from local governments to schools and community colleges.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part4_expenditures_overview2_pandi98.html

LAO Analysis of the 1999-00 Budget Bill Health and Social Services Crosscutting Issues

In 1991-92, realignment legislation shifted $2  billion of health and social services program costs from the General Fund to the Local Revenue Fund, which is funded through state sales taxes and vehicle license fees.
https://lao.ca.gov/analysis_1999/health_ss/health_ss_overview_anl99.html

^[PDF] 2000 Budget Perspectives and Issues: Major Expenditure Proposals

In the discussion that follows, we present our analysis of one of these components—the long-term care tax credit. Long-Term Care Tax Credit. The budget proposes a $500 tax credit for persons who provide or pay for care at home for seniors or disabled indi- viduals of any age.
https://lao.ca.gov/analysis_2000/2000_pandi/part4b/pandi_pt4b_2000.pdf