LAO Transportation

We recommend the Legislature (1) ask voters to repeal Proposition 42, (2) replace the lost transportation revenue with an increase in the gas tax, and (3) index the gas tax to prevent future erosion of transportation revenues relative to travel demand.
https://lao.ca.gov/Policy-Areas?areaId=9&category=0&year=0&page=11

October 1997 California Update

Districts receiving the largest amounts of local revenue are usually higher property wealth areas that receive "excess " local property tax revenue. These are property tax revenues above the district's revenue limit.
https://lao.ca.gov/1997/cal_update/oct_97_cal_update.html

2005 Initiative Analysis: California Fair Minimum Wage Initiative (version 1). (Amendment #1-S)

Spe cifically: To the extent that higher wage costs reduced business profits, personal income taxes and corporate tax receipts would decline. This is significant because the average income ta x rate on foregone business profits would generally be higher than the personal income tax rate on minimum wage employees’ wage increases.
https://lao.ca.gov/ballot/2005/050842.htm

2005 Initiative Analysis: California Fair Minimum Wage Initiative (version 3). (Amendment #1-S)

Spe cifically: To the extent that higher wage costs reduced business profits, personal income taxes and corporate tax receipts would decline. This is significant because the average income ta x rate on foregone business profits would generally be higher than the personal income tax rate on minimum wage employees’ wage increases.
https://lao.ca.gov/ballot/2005/050844.htm

1996-97 Budget Perspectives and Issues: Major Issues Facing the Legislature

Earned Income Tax Credit. The Earned Income Tax Credit (EITC) provides a tax credit to working families with low or moderate incomes. The credit is refundable, so that qualifying families receive the full amount of the credit even if it exceeds their tax liability.
https://lao.ca.gov/analysis_1996/p965-4.html

^[PDF] The 2023-24 Budget: Analysis of the Medi-Cal Budget

In concept, adopting a new MCO tax has merit, as past versions of the tax have been a key source of support for Medi-Cal and a new tax would help address broader state budget shortfalls. That said, the Governor’s proposal is preliminary and the administration states that it is exploring ways to increase the level of the tax relative to the most recent version.
https://lao.ca.gov/reports/2023/4675/Medi-Cal-Budget-Analysis-021023.pdf

Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation [Publication Details]

Mar 23, 2009 - Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/1988

The Property Tax Inheritance Exclusion - The Property Tax Inheritance Exclusion [Video]

The Property Tax Inheritance Exclusion - The Property Tax Inheritance Exclusion [Video] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Videos/Player?playlistId=111&videoId=173

Revenues and the 2010-11 Budget [Publication Details]

May 10, 2010 - Presented at the Assembly Budget Committee hearing on Budget Options: Tax Structure and Tax Expenditures. May 11, 2010.
https://lao.ca.gov/Publications/Detail/2272

FEES AND FINANCIAL AID

Student Fee and Property Tax Support Increasing For the UC, the CSU, and the community colleges, the three major state-allocated funding sources are the General Fund, local property taxes, and student fees.
https://lao.ca.gov/1995/010195_calguide/cghied2.html