1996-97 Perspectives and Issues: Major Expenditure Proposals in the 1996-97 Budget

As we discuss in the K-12 section, Proposition 98 funding will depend on the growth in General Fund tax revenues, and the Legislature's action on the Governor's proposed tax cut. Our revenue estimates for 1996-97 indicate that the amount actually available to the community colleges could exceed the amount proposed in the budget by $47 million (with a tax cut) to $78 million (with no tax cut).
https://lao.ca.gov/analysis_1996/p964-2.html

1996-97 Perspectives and Issues: The Governor's Tax Reduction Proposal

Reduce income tax rates by a smaller percentage Provide some marginal tax rate relief at less impact on the rest of the budget. Reduce other tax rates, such as the sales tax Expand tax base while lowering tax rates, at no overall cost to taxpayers Expand the sales tax to services and reduce the sales tax rate.
https://lao.ca.gov/analysis_1996/p965-1.html

1997-98 Budget Analysis: Welfare Reform in California--A Welfare-to-Work Approach

This is primarily becaus e recipients who lose the disregard would still retain a significant financial benefit from continuing to work (for example, from the Earned Income Tax Credit [EITC], which provide s a tax reduction or refundable credit for low-income working persons).
https://lao.ca.gov/analysis_1997/part5a_welfare_to_work_pi97.html

1998-99 Perspectives and Issues: Taking Advantage of New Federal Higher Education Tax Credits

State programs would, in effect, "capture " much of the after-tax benefit provided to students and parents by the tax credits. Many students would pay either the same or less, after taxes, than they have in recent years, b ut part-time and higher-income students could pay substantially more.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_5a_highered_taxcredits_pandi98.html

^[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] LAO 1998 Budget Analysis: Health and Social Services Chapter

Proposition 99, the Tobacco Tax and Health Protection Act of 1988, established a surtax on cigarettes and tobacco products. The proposition provides that the revenues from the surtax are to be distributed to six accounts within the Cigarette and Tobacco Products Surtax Fund (C&T Fund), according to specified percentages, and further provides that expenditures from each account must be for specific kinds of activities.
https://lao.ca.gov/analysis_1998/pdfs_anl98/health_ss_anl98.pdf

^[PDF] LAO 1998 Perspectives and Issues: Perspectives on the Economy and Demographics

For example, the strength of California’s economy is the single most important determinant of the levels of collections from personal income taxes, sales and use taxes, and corporate income taxes. Similarly, California’s population and economic trends affect spending in many of the state government’s key program areas, including health and social services, education, and youth and adult corrections.
https://lao.ca.gov/analysis_1998/pdfs_pandi98/part2_economy_pandi98.pdf

^[PDF] LAO 1999 Budget Analysis: Health & Social Services Chapter

The wage-based approach is specifically authorized by current law, provides substantial benefits to the recipient in the form of the federal Earned Income Tax Credit (EITC), and may provide a better bridge to nonsubsidized employment and self-sufficiency.
https://lao.ca.gov/analysis_1999/health_ss/health_ss_anl99.pdf

^[PDF] LAO 2000 Budget Analysis: General Government Chapter

Tax Collection Programs Expenditures. The Franchise Tax Board and the Board of Equaliza- tion are the largest revenue collection agencies in the state. Together, both boards collect the state’s personal and business income taxes, sales tax, and special use taxes.
https://lao.ca.gov/analysis_2000/general_govt/gengov_anl00.pdf

2003-04 Budget Perspectives and Issues: State Fiscal Picture

Rejection of the realignment-related tax increases and the accompanying shift of program responsibilities to localities would reduce annual state budgetary savings by about $8  billion beginning in 2003-04.
https://lao.ca.gov/analysis_2003/2003_pandi/pi_part_1_anl03.html