^[PDF] The 2015-16 Budget: Possible May Revision Scenarios

For the “big three” General Fund taxes combined, the administration increased its June 2014 budget projections by $300 million in 2013-14, $2.3 billion in 2014-15, and $1.1 billion in 2015-16. (The big three taxes—the personal income tax, sales and use tax, and corporation tax—make up over 95 percent of General
https://lao.ca.gov/reports/2015/budget/scenarios/may-revision-scenarios-040715.pdf

^[PDF] The Public Utilities Commission: A Review of Regulatory Fee Funding

This self-financing feature elimi- nates the need to find monies - either from existing or new taxes - to fund program changes. Given these factors, it is possible that pro- grams funded by regulatory fees do not re- ceive the same level of oversight as tax-sup- ported activities.
https://lao.ca.gov/reports/1988/474_0188_the_public_utilities_commission.pdf

^[PDF] 1984-85 Budget Analysis: Index

Political Reform Act, 2072 POST (Peace Officer Standards and Training), 1977 2208 / INDEX Postsecondary Education Commission, California, 11117 Prisons (See: Department of Corrections) Prison Terms, Board of, 1394 Professional Boards (See: Department of Consumer Affairs) Professional Engineers, Board of Registration for, 184 Property Tax Relief, 2123 Homeowners' Property
https://lao.ca.gov/analysis/1984/16_index_1984.pdf

^[PDF] The 2025-26 Budget: California’s Fiscal Outlook

The 2024-25 budget package enacted a temporary increase in corporation tax revenues by not allowing: (1) any businesses to use tax credits to reduce their taxes by more than $5 million and (2) businesses with $1 million or more in income to use net operating loss deductions.
https://lao.ca.gov/reports/2024/4939/2025-26-Fiscal-Outlook-112024.pdf

^[PDF] The 2025-26 Budget: Overview of the Governor’s Budget

Significant Changes to Solutions From June 2024 Budget Package Managed Care Organization (MCO) Tax Package. Some of the largest budget solutions in the June budget package involved the MCO tax, a tax on health plans that supports the Medi-Cal program.
https://lao.ca.gov/reports/2025/4951/budget-overview-2025-011325.pdf

Federal Spending in California

Jan 18, 2017 - Most of the difference is attributable to differences in our estimates of grants spending and our inclusion of significant refundable tax credits as components of federal sp ending. While our estimate is not comparable with multi-state estimates, our approach does allow us to display spending amounts at a more detailed level and with more precision and detail than others.
https://lao.ca.gov/Publications/Report/3531/7

^[PDF] The Best Practices Budget Accountability Act (Amendment #1-S)

The measure also provides that a fee “that replaces revenue that in the same or the prior fiscal year was generated by a tax” re- quires a two-thirds vote. These provisions would expand somewhat the existing consti- tutional two-thirds vote requirements related to state taxes.
https://lao.ca.gov/ballot/2009/090707.pdf

^[PDF] California's Unemployment Insurance Program: Gaining Insight Through Interstate Comparisons

Each state selects both a taxable wage base (the portion of annual wages paid to covered workers which are subject to UI taxes) and the tax rates to be applied to the taxable wage base. For this reason, both taxable wage bases and UI tax rates vary significantly across states.
https://lao.ca.gov/reports/2011/ssrv/ui_comparison/ui_comparison_101311.pdf

^[PDF] General Fund Condition

COLLECTIONS UNDER THE TWO LARGER REVENUE SOURCES -- THE PERSONAL INCOME TAX AND THE SALES AND USE TAX -- ARE PRETTY MUCH ON TRACK. WHILE COLLECTIONS DURING THE FIRST QUARTER MAY MEAN THAT THE ESTIMATE FOR THE BANK AND CORPORATION TAX DURING THE BALANCE OF 1983-84 IS ALSO TOO LOW, IT IS MUCH TOO EARLY TO COUNT ON THIS BEING THE CASE.
https://lao.ca.gov/reports/1983/general_fund_condition.pdf

^[PDF] Best Practices Budget Accountability Act (Version 2)

Over time, these could include lower annual spending for ongoing state-funded programs and higher one-time expenditures (such as for infrastructure pro- jects, debt reduction, or temporary tax relief).
https://lao.ca.gov/ballot/2009/090812.pdf