State Spending Plan - Chapter 3 Part II

One change would have liberalized the tax credit for hiring employees in enterprise zones ($10 million 1995-96 revenue loss). The second change would have conformed state tax law with federal tax law regarding cancellation of debts and the treatment of credits and deductions related to passive business income ($34 million 1995-96 revenue loss).
https://lao.ca.gov/1995/092298_spending_plan/rp92295c.html

Accommodating the State's Inmate Population Growth

For example, SB 760 (Lockyer) would dedicate a share of sales tax revenues to counties that voluntarily chose to take custody of such offenders, either by placing them in jail or by operating alternative punishment programs, such as drug treatment and electronic monitoring.
https://lao.ca.gov/1995/122895_inmate_pop/pb122895.html

State Information Technology:An Update

Franchise Tax Board Bank and Corporations Tax System. While board management believes its use of an alternative procurement method has been a valuable improvement over the state's traditional acquisition practice, the project is not yet fully operational and the net benefit of the alternative procurement method has yet to be determined.
https://lao.ca.gov/1996/012396_it_update/pb12396.html

^[PDF] UPDATE DECEMBER 1996

Of this adjusted total, about $269 million is due to higher-than-expected personal income taxes, reflecting stronger- than-expected withholding and quarterly es- timated payments. About $178 million of the remaining increase is due to unusually large estate tax payments, a large portion of which will be accrued back to 1995-96.
https://lao.ca.gov/1996/cal_update/dec_96_calupdate.pdf

An Overview of the 1997-98 Governor's Budget

Moderate growth in sales and personal income taxes is assumed along with a slight decline in bank and corporation taxes, the latter reflecting both slowing profit growth and the impacts of recently enacted and proposed tax rate reductions.
https://lao.ca.gov/1997/011597_bud_overview/budget_overview_197.html

California's Fiscal Forecast 1997-98--Chapter 4

Our economic forecast assumes state tax revenues will grow by about 5  percent in 1998-99 and 1999-00. We also assume that growth in local property tax revenues will continue to recover from the relatively low rates of the past few years.
https://lao.ca.gov/1997/112097_fiscal_outlook/1997_fiscal_outlook_chapter_4.html

^[PDF] UPDATE DECEMBER ECEMBER 1997

These months in- clude both the last quarterly payments toward 1997 tax liabilities for individuals and corpora- tions, and tax receipts related to retail sales during the key Christmas shopping period.
https://lao.ca.gov/1997/cal_update/dec_97_calupdate.pdf

Higher Education Enrollments: Is A Tidal Wave Coming?

State Should Review Fee Policies in Light of Federal Tax Credit. The federal tuition tax credits create both opportunities and concerns for California. It provides an opportunity for California to increase resources for higher education without significantly affecting the after-tax price of higher education for students and their families.
https://lao.ca.gov/1998/0298_highered_enrollments/0298_highered_enrollments.html

After the Transportation Blueprint: Developing and Funding an Efficient Transportation System

Vehicle Miles Traveled Tax. Rather than taxing consumption of fuel, a VMT tax taxes driving at a specified cost per mile. As a user fee, the VMT tax is superior to the gas tax because it directly taxes r oad usage and treats all drivers similarly regardless of fuel consumption.
https://lao.ca.gov/1998/030598_trans_blueprint/030598_after_transportation_blueprint.html

California Tax Policy and the Internet

For utility user taxes and franchise fees , the change in competitive industry structure and technological convergence raises similar issues of tax fairness and equity. Is the Industry Under-Taxed or Over-Taxed?
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.html