^[PDF] Prisons vs. Universities Proposal Would Unwisely Lock Up Budget Flexibility

(“Other resources” include existing General Fund support going to other state departments and/or new tax revenues.) recommend rejection of ProPoSal We share the Governor’s desire to find ways to reduce costs in the state’s correctional system.
https://lao.ca.gov/reports/2010/edu/educ_prisons/educ_prisons_012610.pdf

^[PDF] The Patient Protection and Affordable Care Act: An Overview of Its Potential Impact on State Health Programs

. ➢ Federal Tax Changes and State Revenue Impacts. The PPACA imposes various taxes and penalties that may have an impact on businesses and individuals. These changes, as well as the expansion of health coverage could have significant implications for the state tax system and revenues.
https://lao.ca.gov/reports/2010/hlth/fed_healthcare/fed_healthcare_051310.pdf

^[PDF] Liquid Assets: Improving Management of the State's Groundwater Resources

In 1953, a replenishment assessment (“pump tax”) and monitoring program was established by amend- ing the original act. Those who pumped groundwater were required to report twice per year the amount of groundwater extracted (a district-run water quality monitoring program was later added), and to pay an assessment per acre-foot of water extracted.
https://lao.ca.gov/reports/2010/rsrc/groundwater/groundwater_032410.pdf

^[PDF] Reconsidering the Optional Single Sales Factor

In response to differing state formulas, firms have an incentive to use tax planning to minimize their overall state tax bill. The three-factor apportionment framework comes from the Uniform Division of Income for Tax Purposes Act (UDITPA) that most states adopted following a 1957 meeting of the Na- tional Conference of Commissioners on Uniform State Laws.
https://lao.ca.gov/reports/2010/tax/single_payer/single_payer_052610.pdf

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A proposed extension of the MCO tax described above, still under consideration by the Legislature, would provide an equivalent amount of money for the support of HFP in 2011-12. Shift of Programs From MRMIB to DHCS.
https://lao.ca.gov/reports/2011/bud/spend_plan/spend_plan_081211.pdf

^[PDF] How Small Is Too Small? An Analysis of School District Consolidation

The newly drawn district’s jurisdiction might not benefit from as much—or any—“excess” local property tax funds. 9 Loss of Parcel Tax Revenue. When districts consolidate, any existing parcel taxes for component districts are nullified unless or until the newly formed district’s electorate reauthorizes them. 9 Lower Base Revenue Limit (RL) Rate.
https://lao.ca.gov/reports/2011/edu/district_consolidation/district_consolidation_050211.pdf

^[PDF] Insurance, Income, and Corporation Tax Credits.

Perea 2 April 14, 2011 Tax Credits. The goal of this tax credit program is to provide incentives—through personal income, corporate income, and insurance tax credits—to attract private capital investments that otherwise would not be available to CDFIs.
https://lao.ca.gov/reports/2011/tax/CDFI/CDFI_041411.pdf

^[PDF] High-Speed Rail Is at a Critical Juncture

In contrast to the interstate highway system, which was constructed with the dedication of funding from the federal excise tax on gasoline, federal funding for high-speed rail is not supported by a dedicated revenue stream and therefore must compete with other annual federal funding priorities.
https://lao.ca.gov/reports/2011/trns/high_speed_rail/high_speed_rail_051011.pdf

^[PDF] The 2012-13 Budget: Overview of the May Revision

Revised Tax Initiative Proposal Is Centerpiece of Governor’s Plan. In March, the Governor introduced a revised temporary tax initiative with lower sales and use tax (SUT) rates and higher PIT rates on higher-income Californians.
https://lao.ca.gov/reports/2012/bud/may_revise/overview-may-revise-051812.pdf

^[PDF] Restructuring California's Adult Education System

The largest funding sources are state General Fund and local property tax revenues—commonly known as Proposition 98 funding. The other major funding sources are student fees and federal funds. Proposition 98 Funding Prior to 2008-09, Adult Schools Funded Based on Attendance.
https://lao.ca.gov/reports/2012/edu/adult-education/restructuring-adult-education-120412.pdf