LAO Publications

Format: April 7, 2016 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education Format: Options for Modifying the State Child Care Tax Credit April 7, 2016 - The Child and Dependent Care Expenses Credit (“child care tax credit” or “credit”) is a provision of the state income tax code that allows filers with income below
https://lao.ca.gov/publications?page=29&year=0&publicationType=0

LAO Publications

Format: April 7, 2016 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education Format: Options for Modifying the State Child Care Tax Credit April 7, 2016 - The Child and Dependent Care Expenses Credit (“child care tax credit” or “credit”) is a provision of the state income tax code that allows filers with income below
https://lao.ca.gov/Publications?page=29&year=0&publicationType=0

Senate Floor Packet

Adopts almost all of the $3.8 billion in tax increases and revenue accelerations proposed in the May Revision. These include a one-year increase in the vehicle license fee (VLF), a twoyear suspension of net operating loss deductions, and an increase in the cigarette tax of 50 cents per pack.
https://lao.ca.gov/2002/floor_packets/052902_sen_floor_packet.html

^[PDF] Use of sales tax revenues derived from the lease and sale of new passenger vehicles for transportation purposes

Use of sales tax revenues derived from the lease and sale of new passenger vehicles for transportation purposes SENATE ASSEMBLY DICK ACKERMAN ROY ASHBURN DEDE ALPERT PATRICIA C. BATES JIM BATTIN JACKIE GOLDBERG K.
https://lao.ca.gov/ballot/2001/011018_INT.pdf

^[PDF] The People’s Gaming Act

This initiative could result in additional state revenues, potentially up to the low millions of dollars annually, from income and sales taxes once Hon. Bill Lockyer 2 April 29, 2002 gaming facilities are established.
https://lao.ca.gov/ballot/2002/020309_INT.pdf

Analysis of the 1995-96 Budget Bill: State Fiscal Picture

The tax proposal has two parts: Continue the Temporary High-Income Tax Rates. The 10 percent and 11 percent personal income tax rates for high-income taxpayers would be continued. These rates have been in place since 1991 and are scheduled to return to 9.3 percent in 1996.
https://lao.ca.gov/analysis_1995/part1.html

^[PDF] Economic Impact of Human Services Budget Reductions

Tax increases take money from the private sector and may create disincentives to expand or maintain business activity. Spending reductions and tax increases result in some level of economic contraction.  State Budget Small in Comparison to California’s Economy.
https://lao.ca.gov/handouts/socservices/2010/Human_Services_Budget_Reductions_03_09_10.pdf

^[PDF] The 2019-20 Budget: Overview of the Governor's Budget

Under state law, the MCO tax expires at the end of 2018-19. Extending the MCO tax past 2018-19 would require statutory reauthorization from the Legislature and approval from the federal government. Based on the recent federal approval of a similar tax in Michigan, federal approval of a reauthorized California MCO tax appears likely.
https://lao.ca.gov/reports/2019/3916/budget-overview-2019.pdf

^[PDF] The 2021-22 Budget Golden State Stimulus

The Governor’s budget proposes a one-time $600 tax refund to two groups of taxpayers: „ Taxpayers who received the EITC for 2019. „ Taxpayers who file using an ITIN and will receive the EITC for 2020.
https://lao.ca.gov/handouts/econ/2021/The-2021-22-Budget-Golden-State-Stimulus-012221.pdf

^[PDF] THE ECONOMIC AND FISCAL IMPACTS OF CALIFORNIA'S AIRCRAFT GROUND TIME EXEMPTION

The aircraft ground time exemption provided in Chapter 1169 Will result in a property tax savings to the airlines of about $3.5 mil- lion in 1979-80. The tax loss to local government is reimbursed by the state. 2.
https://lao.ca.gov/reports/1979/02_fiscal_impacts_of_californias_aircraft_ground_time_exemption.pdf