The 2019-20 Budget: Proposition 98 Analysis

Feb 13, 2019 - Schools also can raise facility funding from various other sources, including parcel taxes, but they raise relatively small amounts from these other sources. Background on the Office of Public School Construction OPSC Is One of Several State Agencies Involved in Project Approval Process.
https://lao.ca.gov/Publications/Report/3930

LAO Publications

LAO Publications Video January 11, 2012 - The Governor’s proposed tax initiative is the cornerstone of his 2012-13 budget plan, which includes proposals to restructure education finance, reduce social services and child ca re programs substantially, and implement trigger cuts--primarily affecting schools--if voters do not approve the tax measure.
https://lao.ca.gov/Publications?page=137&year=0&productid=0&categoryid=0

LAO State Budget Condition

On the other hand, the Legislature has other options to address the reduced budget shortfall, including adoption of alternative tax proposals, additional program reductions, and selected fund transfers and internal borrowing.
https://lao.ca.gov/Policy-Areas?areaId=1&category=0&year=0&page=17

^[PDF] LAO 2007-08 Budget Analysis: General Government

The language placed an emphasis on how additional cooperation could serve to improve overall tax compliance as well as aid in tax enforce- ment activities. Our completed report—A Report on Tax Agency Information and Data Exchange (January 2007)—was prepared utilizing data and other information provided by the tax agencies.
https://lao.ca.gov/analysis_2007/general_govt/gengov_anl07.pdf

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Tax Relief Act

This would likely reduce the level of state bank and corporation tax revenues. Based on the CPUC’s estimates of losses incurred by PG &E and SCE during the rate freeze period, these state tax revenue reductions could total up to hundreds of millions of dollars, likely spread over several years.
https://lao.ca.gov/ballot/2002/020869_INT.htm

2004 Initiative Analysis: Tribal Fair Share Act of 2004

As sovereign nations, tribes are not required to pay federal, state, or local taxes (such as income, property, or sales tax). In addition, tribes are exempt from state laws, including California environmental and workplace laws.
https://lao.ca.gov/ballot/2004/040048.htm

LAO Analysis of the 1999-00 Budget Bill Education Overview Issues

Test 1--Percent of General Fund Revenues--Approximately 34.5 percent of General Fund plus local property taxes. Requires that K-12 schools and the California Community Colleges (CCC) receive at least the same share of state General Fund taxes as in 1986-87.
https://lao.ca.gov/analysis_1999/education/education_overview_anl99.html

^[PDF] California Community Colleges: Major Budget Trends

In the 1960s, community colleges were primarily funded through local property tax revenue. ; Growing Reliance on State Funds. In 1978, California voters approve Proposition 13, which limits local property taxes.
https://lao.ca.gov/handouts/education/2018/CCC-Budget-Trends-081418.pdf

2009 Initiative Analysis: The Fair Insurance Premiums and Practices Act

Insurance Premium Tax. Under current law, insurance companies doing business in California pay an insurance premium tax in lieu of a state corporate income tax. The tax is based on the amount of insurance premiums they earned in the state each year for various types of insurance coverage.
https://lao.ca.gov/ballot/2009/090640.aspx

Analysis of the 1995-96 Budget Bill: The Joint Venture Program

Franchise Tax Board data for 1993 (the most recent year availabl e) is incomplete, but so far shows very little use of the tax credit. Federal tax credits are also available to Joint Venture employers; the extent of their use and cost is also un known.
https://lao.ca.gov/analysis_1995/chd5240e.html