Statewide Tax on sugar-sweetened drinks. [Ballot]

Aug 21, 2018 - The measure would allow local governments to enact taxes on nonalcoholic drinks. To the extent that local governments enact such taxes, local tax revenues would increase. The amou nt of new revenue would depend on the number of local governments that enact these taxes and on the policy choices they make (such as the tax rate).
https://lao.ca.gov/BallotAnalysis/Initiative/2018-004

^[PDF] LAO 1998 Budget Analysis: General Government Chapter

This new pro- curement process was successfully employed for a major project at the Franchise Tax Board. Although it may seem as though starting over on SACSS will take longer than transferring an existing technology to California, such a conclusion is not necessarily accurate.
https://lao.ca.gov/analysis_1998/pdfs_anl98/general_govt_anl98.pdf

^[PDF] 1961 Budget Analysis: Transmittal

The principal expenditures which are provided for by the Oonstitu- tion and by the Statutes include $718 million in public school appor- tionments, $254 million for the state highway system, $246 million for social welfare assistance, and $267 million in highvvay users revenues shared with cities and counties.
https://lao.ca.gov/analysis/1961/01_transmittal_1961.pdf

Analysis of School District Reserves

While our survey focused on 2012 –13 reserve levels, we also interviewed a range of county and district officials to determine why districts might carry higher –than –average reserves over a longer period.
https://lao.ca.gov/reports/2015/edu/district-reserves/district-reserves-012115.aspx

LAO 2006 Budget Analysis: Budgeting for County Administration

The administration could not provide an estimate of which automation costs are subject to the proposed freeze. d       Base program has no county share, however, certain small training and grant programs have county shares. e       There is no county share, but some counties voluntarily invest county funds.  
https://lao.ca.gov/analysis_2006/health_ss/hss_05_anl06.html

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

Th e bureau uses federal tax return information, which tends to have a significant lag, to track population movement between states. The DOF, however, uses more recent drivers' licens e information to estimate net migration for California.
https://lao.ca.gov/analysis_1999/health_ss/health_ss_crosscutting_anl99.html

COVID-19: Unemployment Insurance for Workers Impacted by COVID-19

Mar 23, 2020 - To fund the benefits, employers pay a payroll tax on the first $7,000 of employee wages. The payroll tax rate is based on the employers “experience rating, ” in which the tax rate is higher for employers who have had many UI claims in the past and lower for employers with fewer claims.
https://lao.ca.gov/Publications/Report/4208

State Options to Expand Unemployment Benefits

Apr 9, 2020 - Weekly benefit amounts could be set based on each worker ’s most recent tax return or other proof of income. In many cases, however, ineligible workers have no way to show prior earnings. This likely is true for undocumented workers who work informally and do not file income tax returns using an Individual Tax Identification Number.
https://lao.ca.gov/Publications/Report/4219

LAO Analysis of the 1997-98 Budget BillK-12 Education, Budget Issues, Part II

These funds are provided through a combination of local property taxes (together with other specified revenues) and state aid. For most school districts, the amount of lo cal property taxes received in a year is not sufficient to fund revenue limits.
https://lao.ca.gov/analysis_1997/k12_ed_depts2-a_anal97.html

The 2019-20 May Revision: LAO Revenue Outlook

May 12, 2019 - All of our revenue estimates use the administration’s assumptions for the effects of conforming to certain federal tax law changes and expanding the Earned Income Tax Credit. Personal Income Tax (PIT) PIT Growth Remains Steady.
https://lao.ca.gov/Publications/Report/4037