^[PDF] Rethinking California’s Reserve Policy

If reserves are insufficient to cover these shortfalls, the state must eventually: (1) raise taxes or (2) cut those services. This means that the more reserves the state has, the more it can mitigate the need for those cuts and tax increases.
https://lao.ca.gov/reports/2025/5028/Rethinking-Californias-Reserve-Policy-041025.pdf

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

^[PDF] The Marijuana Control, Legalization and Revenue Act of 2014 (Amendment #1-S)

Harris 3 December 6, 2013 taxes. Revenues collected from recreational marijuana sales tax revenues would be deposited in a new special fund, the Public Benefit Fund. (We note that the State Constitution currently directs a portion of sales tax revenue for specific purposes, such as local public safety programs.
https://lao.ca.gov/ballot/2013/130606.pdf

California Tax Expenditures Programs: Sales and Use Taxes Part 5

California Tax Expenditures Programs: Sales and Use Taxes Part 5 NA Description This program exempts from taxation the sale or use of replacement exhibits for a qualified museum, or for a public art display of the state or a local government.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax5.html

^[PDF] 2_Proposition 98 Funding by Segment and Source.indd

2_Proposition 98 Funding by Segment and Source.indd Amount Percent Preschool $507 $664 $885a $220a 33% K-12 Education General Fund $38,162 $43,888 $43,151 -$737 -2% Local property tax 13,736 14,432 16,380 1,947 13 Subtotals ($51,898) ($58,321) ($59,530) ($1,210) (2%) Adult Education Block Grant $25b — $500 $500 — California Community Colleges General Fund $4,223 $4,975 $4,801
https://lao.ca.gov/reports/2015/3304/2.pdf

^[PDF] 2_Proposition 98 Funding by Segment and Source.indd

2_Proposition 98 Funding by Segment and Source.indd Amount Percent Preschool $507 $664 $885a $220a 33% K-12 Education General Fund $38,162 $43,888 $43,151 -$737 -2% Local property tax 13,736 14,432 16,380 1,947 13 Subtotals ($51,898) ($58,321) ($59,530) ($1,210) (2%) Adult Education Block Grant $25b — $500 $500 — California Community Colleges General Fund $4,223 $4,975 $4,801
https://lao.ca.gov/reports/2015/3299/2.pdf

^[PDF] A Perspective on Bond Financing

The limit kept the state from spending all of its tax revenues in 1986-87 and, given the state's current tax and expenditure structure, there probably will be future years when this happens again. What Does The Limit Imply About Using Bonds?
https://lao.ca.gov/reports/1987/364_1287_a_perspective_on_bond_financing.pdf

^[PDF] 2009-10 Budget Analysis Series Index

, RN -7 Juvenile Offenders, RN-7 Adult Offenders, RN-11 Mandate Payments, RN-15 Vehicle License Fee, RN-18 Key Questions, RN-19 Conclusion, RN-21 Probation, RN-7 to RN-11 Proposition 36, RN-11 California Department of Corrections and Rehabilitation, RN-12 Juvenile Facilities, Department of RN-7 D Davis-Dolwig Act: Fundamental Reform Required, RES-30 Delta Issues and the CALFED Bay-Delta Program,
https://lao.ca.gov/analysis_2009/index_2009-10.pdf

^[PDF] California's Fiscal Outlook: LAO Projections 2001-02 Through 2006-07

In addition, if the stock is held for at least one year, a reduced federal preferential capital gains tax rate applies as opposed to the regular tax rate. Thus, qualified options can benefit both from having the taxes on their gains deferred and being taxed at a lower rate.
https://lao.ca.gov/2001/fisc_outlook/fiscal_outlook_2001.pdf

2009-10 Budget Analysis Series: Criminal Justice Realignment

Ideally, tax systems are neutral in that they treat similar households and businesses in a similar fashion. This tax policy goal is not evident in California ’s taxation of property. Specifically, while all other types of property are taxed at a 1 percent rate, cars and trucks are taxed at a 0.65 percent rate.
https://lao.ca.gov/2009/crim/Realignment_012709/Realignment_012709.aspx