LAO 2008 Budget Analysis: Alternative Budget Overview

Tax Gap. Our alternative builds upon the Governor ’s proposals to increase tax collection and enforcement. We redirect resources away from Board of Equalization activities which have low revenue benefits per dollar spent and towards the Franchise Tax Board.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08005.aspx

LAO Health and Human Services

The state’s prospects for receiving federal approval—which initially were uncertain—appear to be improved following the recent federal approval of a health insurer tax in Michigan that is structured similarly to California’s MCO tax.
https://lao.ca.gov/Policy-Areas?areaId=6&category=7&year=0&page=9

State Spending Plan for 1996-97 - Chapter 3, Part II

Revenues Tax Legislation As noted previously, the two main tax-related measures passed by the Legislature and signed by the Governor are a bank and corporation tax rate cut (AB 3499) and a package of targeted tax cuts partially offset by various federal conformity provisions (SB 38).
https://lao.ca.gov/1996/100796_spend_plan/96spendplan_ch3b.html

LAO Publications

We exam ine these property tax shift relief proposals, comparing options that would cost the state greatly differing amounts. Format:
https://lao.ca.gov/publications?page=191&year=0&publicationType=0

LAO Publications

We exam ine these property tax shift relief proposals, comparing options that would cost the state greatly differing amounts. Format:
https://lao.ca.gov/Publications?page=191&year=0&publicationType=0

^[PDF] Improving California’s Unemployment Insurance Program

Who Pays UI Taxes, and How Much? Businesses Pay Payroll Taxes to Cover UI Payments and Overhead Costs. Businesses pay state and federal UI payroll taxes. Revenue from the state tax, which averages 3.6 percent on the first $7,000 in wages (equal to $252 per worker each year), goes into the UI trust fund to pay out future benefits.
https://lao.ca.gov/reports/2022/4615/Improving-CA-UI-Program-080822.pdf

^[PDF] The 2024-25 Budget: Overview of the Spending Plan

Health Changes to MCO Tax Package. Last year’s budget renewed a tax on health plan enrollment known as the MCO tax. It extended this tax through 2026. The net revenue generated by the tax was to (1) help offset General Fund spending in Medi-Cal and (2) augment funding for Medi-Cal and other health programs.
https://lao.ca.gov/reports/2024/4922/Overview-of-the-Spending-Plan-090624.pdf

^[PDF] The Budget Package: 2010-11 California Spending Plan

Use Tax Reporting Line on Income Tax Returns. The budget package elimi- nates a statutory sunset date for the separate line on Franchise Tax Board (FTB) income tax returns that allows taxpayers to easily report and pay use tax obligations.
https://lao.ca.gov/reports/2010/bud/spend_plan/spend_plan_110510.pdf

2000 Budget Perspectives: Overview of State Expenditures

For example, it is the major funding source for K-12 and higher education; health and social services programs; youth and adult correctional programs; and tax relief. As discussed in "Part Three," the General Fund is primarily funded fro m tax revenues, with the state's three largest taxes accounting for 93 percent of the total.
https://lao.ca.gov/analysis_2000/2000_pandi/part4a/part4a_pandi00.html

Analysis of the 1995-96 Budget Bill: K-12 Education Overview

Analysis of the 1995-96 Budget Bill: K-12 Education Overview Legislative Analyst's Office February 22, 1995 K-12 Education Overview Major Issues Proposed Income Tax Cut Would Reduce School Funding. The budget proposes an income tax cut that would reduce the Proposition 98 minimum funding guarantee by $136 million in 1995-96.
https://lao.ca.gov/analysis_1995/chape-ov.html