Early Budget Actions to Support In-Person K-12 Instruction and Address Learning Loss

Apr 23, 2021 - Funding is allocated to local education agencies (LEAs) —school districts, charter schools, and county offices of education —based on their share of total 2020 ‑21 Local Control Funding Formula (LCFF) allotments.
https://lao.ca.gov/Publications/Report/4417

^[PDF] LAO 1994 Budget Analysis: Judiciary & Criminal Justice Chapter

The budget proposes a major shift of program responsibilities and funding from the state to the counties. About $3.2 billion in existing state costs for health and welfare programs would be shifted to counties, in exchange for higher allocations of local property tax revenues, an additional shift of state sales taxes, and greater state support for trial courts.
https://lao.ca.gov/analysis_1994/Criminal_justice_anl94.pdf

The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - This post explains how each of the tax conformity provisions changes the state ’s tax laws. The administration coupled tax conformity with an expansion of the state ’s Earned Income Tax Credit (EITC).
https://lao.ca.gov/Publications/Report/4100

The 2023-24 Budget: Multiyear Assessment

Feb 15, 2023 - The state could reform th e underlying tax structure to make it less volatile, which nearly certainly would involve reducing tax rates for higher ‑income earners. Or, the state could address volatility by building reserves —funds that can be saved during upswings and spent during downturns.
https://lao.ca.gov/Publications/Report/4687

^[PDF] The 2012-13 Budget: Overview of the May Revision

The May Revision also establishes a uniform block grant rate of $28 per pupil for all local education agencies (districts, charter schools, county offices of education, and community colleges) rather than providing different per-pupil rates for different types of agencies.
https://lao.ca.gov/reports/2012/bud/may_revise/overview-may-revise-051812.pdf

Cannabis Tax Revenue Update [EconTax Blog]

Dec 4, 2019 - Cannabis Tax Revenue Update [EconTax Blog] Seth Kerstein In November 2016, California voters approved Proposition 64 , which legalized the nonmedical use of cannabis. The state levies two excise taxes on cannabis: a retail excise tax and a cultivation tax.
https://lao.ca.gov/LAOEconTax/Article/Detail/417

The 2021-22 Budget: LAO Preliminary Comments on the May Revision Medi-Cal Budget

May 21, 2021 - CalAIM, as proposed in January, would place new requirements on counties to initiate Medi ‑Cal enrollment, care coordination, and services for county inmates prior to their release from jail. These new requirements would take effect in January 2023.
https://lao.ca.gov/Publications/Report/4436

^[PDF] The 2014-15 Budget: Analysis of the Health Budget

We discuss the implementation of these payment reductions in the “Medi-Cal Payment Reductions and Access to Care” section later in this analysis. • Tax on Medi-Cal Managed Care Plans. The budget assumes General Fund offsets of $256 million in 2013-14 and $462 million in 2014-15 from a tax on Medi-Cal managed care organizations (MCOs), known as the MCO tax, that was authorized as part of the 2013-14 budget.
https://lao.ca.gov/reports/2014/budget/health/health-022014.pdf

The 2016-17 Budget: California Spending Plan

Oct 5, 2016 - The primary factor explaining the growth in property tax revenue is the strong 6.2  percent increase in assessed property values. In addition, the budget plan assumes property tax revenue increases by $419  million due to the triple flip ending, thereby completing the shift of revenue from cities, counties, and special districts to school districts and community colleges.
https://lao.ca.gov/Publications/Report/3487/3

2001 Budget Analysis: P&I, Part 1

Tax Relief. Includes $108 million in targeted tax relief, including an increase in the manufacturers' investment tax credit and a three-day sales tax holiday. One-Time Expenditures. In addition to the electricity set-aside, contains one-time funds for capital outlay, housing, local fiscal relief, and resources.
https://lao.ca.gov/analysis_2001/2001_pandi/pi_part_1_anl01.html