Analysis of Education Mandates

If the city or county chooses to levy a developer fee under these circumstances, state law requires the school district to report certain information to the city and county regarding the fee revenue it receives and its spending on facilities.
https://lao.ca.gov/reports/2014/education/mandates/education-mandates-022614.aspx

Addressing California’s Key Liabilities

Despite these suspensions and repeals, the state owed $1.9 billion to cities, counties, and special districts for mandate claims as of April 2013. $1.8 Billion for Salton Sea Mitigation and Other Pollution Remediation.
https://lao.ca.gov/reports/2014/finance/liabilities/addressing-california-key-liabilities-050714.aspx

Options for a State Earned Income Tax Credit

In the past, certain refundable tax credits have been booked as appropriations in Item 9100 of the annual state budget (Tax Relief). One such example was the prior refundable renters ’ personal income tax credit.
https://lao.ca.gov/reports/2014/finance/state-eitc/options-state-eitc-121814.aspx

The 2015-16 Budget: Higher Education Analysis

Federal tax benefits include income tax deductions and credits for tuition and related costs, as well as tax –free growth in tuition savings accounts (including California ’s Scholarshare College Savings Plan).
https://lao.ca.gov/reports/2015/budget/higher-education/hed-budget-analysis-022715.aspx

The 2015-16 Budget: Overview of the Governor's Budget

Under existing law, this MCO tax expires June 30, 2016. The state uses the tax revenue to draw down federal Medicaid funds. The state then uses these federal funds to (1) reimburse Medi –Cal MCOs for the amount of tax paid and (2) offset General Fund spending in Medi –Cal .
https://lao.ca.gov/reports/2015/budget/overview/budget-overview-2015.aspx

The 2015-16 Budget: Centralizing State IT Project Management

(Other responsibilities include providing data center and telecommunications services to state, county, federal, and local governments throughout the state; managing IT procurement; and establishing and enforcing state –level IT plans and policies.)
https://lao.ca.gov/reports/2015/budget/state-it/centralizing-project-management-032715.aspx

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

^[PDF] CDTFA = California Department of Tax and Fee

CDTFA = California Department of Tax and Fee Administration; GCC = General Child Care; OES = Governor’s Office of Emergency Services; CERF = California Emergency Relief Fund; DHCS = Department of Health Care Services; and DREOA = Disaster Response and Emergency Operations Account.
https://lao.ca.gov/reports/2024/4825/Appendix-1-Spending-Solutions.pdf

Webcast: Film and Television Production: Overview of Motion Picture Industry and State Tax Credits

Webcast: Film and Television Production: Overview of Motion Picture Industry and State Tax Credits About the LAO Film and Television Production: Overview of Motion Picture Industry and State Tax Credits Can't see the video?
https://lao.ca.gov/webcasts/2014/tax-credits/film-tv-043014.aspx

^[PDF] California’s Cannabis Taxes

California’s Cannabis Taxes Assembly Budget Subcommittee No. 4 On State Administration Hon. Wendy Carrillo, Chair P R E S E N T E D T O : L E G I S L A T I V E A N A L Y S T ’ S O F F I C E California’s Cannabis Taxes M A R C H 1 , 2 0 2 2 L E G I S L AT I V E A N A LY S T ’ S O F F I C E 1 Cannabis Tax Time Line November 2016: Voters Passed
https://lao.ca.gov/handouts/state_admin/2022/California%E2%80%99s-Cannabis-Taxes-030122.pdf