LAO Publications

Estimates of state personal income taxes and required school funding are up significantly. In allocating discretionary resources in the 2016-17 budget, the Governor prio ritizes growing state budget reserves.
https://lao.ca.gov/Publications?page=1&year=0&productid=2&categoryid=0

Governor's Tax Increase Proposal [Publication Details]

Jan 30, 2003 - Governor's Tax Increase Proposal [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/925

The 2017-18 Budget: Analysis of the Medi-Cal Budget

Mar 9, 2017 - The three major sources of higher special fund spending in Medi ‑Cal in 2017 ‑18 are (1)  Proposition  56 tobacco excise tax revenues dedicated to Medi ‑Cal, (2)  managed care organization tax revenues, and (3)  hospital quality assurance fee revenues.
https://lao.ca.gov/Publications/Report/3612

^[PDF] The 2024-25 Budget: California’s Fiscal Outlook

This is because prior-year taxes usually have been filed and associated revenues collected. Due to the state conforming to federal tax filing extensions, however, the Legislature is gaining a complete picture of 2022-23 tax collections after the fiscal year has already ended.
https://lao.ca.gov/reports/2023/4819/2024-25-Fiscal-Outlook-120723.pdf

The Governor's Tax Proposal: Evaluation and Alternatives [Publication Details]

Feb 19, 2003 - The Governor's Tax Proposal: Evaluation and Alternatives [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/944

State Options Concerning Cigarette Tax Evasion [Publication Details]

Feb 19, 2003 - State Options Concerning Cigarette Tax Evasion [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/1003

^[PDF] Overview of State Housing Spending

. — State Low-Income Housing Tax Credit Program. The state Low-Income Housing Tax Credit Program provides tax credits to builders of rental housing affordable to low-income households. The program was created to promote private investment in affordable housing for low-income Californians.
https://lao.ca.gov/handouts/socservices/2023/State-Housing-Spending-022823.pdf

^[PDF] The Charity and Business Wagering Equality Act of 1998

Additional Local Tax Revenue. The measure permits local jurisdictions to tax up to 1 percent of the drop from the machines. Thus, this measure could result in additional tax revenue to local jurisdictions in the tens of millions of dollars annually.
https://lao.ca.gov/ballot/1998/980131_INT.pdf

2004-05 Budget Perspectives and Issues: State Fiscal Picture

Corporation Taxes ($0.5  Billion to $1.5  Billion). The state is facing large potential near-term corporation tax revenue losses related to a legal challenge involving the state's treatment of dividend income received by corporate taxpayers (see discussion regarding Farmer Bros.
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_1_anl04.htm

^[PDF] Funding Water-Related Activities

Impose charge based on potential contaminant, such as chemicals (for example, on pesticides). „ Water Use Tax. Impose tax on consumers, for example based on amount of water used. Revenues could be allocated by state or maintained at local level where generated. „ Broad Special Tax.
https://lao.ca.gov/handouts/resources/2019/Water-Related-Activities-043019.pdf