^[PDF] California Community Colleges: Evaluation of Intersession Extension Pilot Program

ADOPTION OF CHAPTER 710 4 Legislative Analyst’s Office www.lao.ca.gov A N L AO B R I E F aid programs, the federal American Opportunity Tax Credit, military benefits, scholarships, and other financial assistance that may be available.
https://lao.ca.gov/reports/2016/3515/intersession-extension-pilot-121416.pdf

^[PDF] The Uncertain Affordable Care Act Landscape: What It Means for California

The ACA established an assortment of other health care-related taxes, such as the Health Insurance Provider Fee, a fee on health insurers that raises a statutorily determined total amount of revenue each year; the “Cadillac tax,” an excise tax on high-cost employer-sponsored health plans that has not yet been implemented; and the Medical Device Excise Tax, for which there is currently a moratorium.
https://lao.ca.gov/reports/2017/3569/ACA-Landscape-021717.pdf

^[PDF] Administration’s Property Tax Estimates Seem a

Administration’s Property Tax Estimates Seem a Bit Low. We estimate Proposition 98 property tax revenue is nearly $650 million higher over the period than the administration’s estimate. About $500 million of this difference is in 2018-19.
https://lao.ca.gov/reports/2018/3834/2018-19-May-Revision-Education-051418.pdf

^[PDF] Taxation of Sugary Drinks

CHOOSING THE TYPE OF TAX Different Types of Sugary Drink Taxes Volume-Based Tax. Under a volume-based tax, the amount of tax owed depends only on the volume of the taxed drink. As shown in Figure 3, for example, a one cent per ounce tax results in a tax of $0.12 on a can of cola and $0.64 on a large bottle of cranberry juice cocktail.
https://lao.ca.gov/reports/2018/3903/sugary-drink-tax-112018.pdf

^[PDF] The 2024-25 Budget: California State University

CSU may issue bonds that are either tax-exempt (meaning investors do not owe taxes on the income they receive) or taxable. Tax-exempt bonds typically have somewhat lower interest rates, but they also have requirements that bond proceeds be spent within a certain time frame.
https://lao.ca.gov/reports/2024/4842/CSU-Budget-021524.pdf

^[PDF] Taxing very high-income taxpayers and dedicating revenues to pandemic prevention.

FISCAL EFFECTS New Tax Would Increase State Revenues by $500 Million to $1.5 Billion Annually for Ten Years. State revenues from the new tax likely would range from about $500 million to $1.5 billion annually.
https://lao.ca.gov/ballot/2021/210510.pdf

^[PDF] The 2022-23 Budget: California's Fiscal Outlook

The MCO tax leverages significant federal funding. If the Legislature extended the MCO tax at similar levels, it would result in lower General Fund costs in the Medi-Cal program by up to $2 billion annually beginning in 2023-24. • Medicaid Programs.
https://lao.ca.gov/reports/2021/4472/fiscal-outlook-111721.pdf

^[PDF] The 2022-23 Budget: Fiscal Outlook for Schools and Community Colleges

State tax collections have grown rapidly in recent months (Figure 2 on page 5). For example, September 2021 collections from the three largest taxes (personal income, sales, and corporation taxes) were 40 percent higher than September 2020 and almost 60 percent higher than September 2019.
https://lao.ca.gov/reports/2021/4473/prop98-outlook-111721.pdf

^[PDF] Overview of Initiative Measure to Change Tax Assessment of Commercial Property

Most owners of commercial real property worth more than $3 million would pay higher property taxes. These higher taxes would be phased in over several years. By 2025, taxes would be higher for most commercial properties.
https://lao.ca.gov/handouts/state_admin/2020/Commercial-Property-Tax-Initiative-Overview-060420.pdf

^[PDF] The 2024-25 Budget: Cap-and-Trade Expenditure Plan

The Legislature has flexibility around how it is able to direct GGRF revenues because the program was authorized in a way that is akin to a tax, meaning the funds can legally be used for broad purposes.
https://lao.ca.gov/reports/2024/4847/Cap-and-Trade-Expenditure-Plan-022024.pdf