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=35&year=0&publicationType=0

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=35&year=0&publicationType=0

^[PDF] School District Revenue Limits

. $27,753.4a Necessary Small Schools Subsidizes very small schools, usually in small districts. 109.7 Excess Taxes Property tax revenues in excess of the amount needed to fund a district’s revenue limit entitlement.
https://lao.ca.gov/handouts/Education/2004/School_District_Revenue_Limits_031504.pdf

^[PDF] Update California: Budget and Cash Developments

Local Property Tax Shortfa//s-$0.3 billion cost Under current fiscal conditions, Proposi- tion 98 .requires the s~ate to backfill shortfalls in property tax. revenues received by public schools and community colleges.
https://lao.ca.gov/reports/1995/update_california_4-1995.pdf

^[PDF] 2004-05: Overview of the Governor’s Budget

The Governor proposes an approach that relies on substantial spending cuts; a large shift of property taxes from local governments; as well as additional borrowing, deferrals, and fund shifts. Also, while raising certain fees, the proposal avoids new taxes.
https://lao.ca.gov/2004/budget_overview/130104_budget_overview.pdf

^[PDF] County Fiscal Distress—A Look at Butte County

These sources include the property tax, other taxes (including sales tax, transient occupancy tax, and thelike), and other general purpose revenue sources (including state and federal general purpose subventions, fines, franchise fees, and revenue from use of money and property).
https://lao.ca.gov/reports/1989/529_1289_county_fiscal_distress_a_look_at_butte_county.pdf

LAO 2007 Budget Analysis: Employment Development Department (7100)

The department collects from employers (1) their UI contributions, (2) the Employment Training Tax, and (3) employee contributions for DI. It also collects personal income tax withholding. In addition, it pays UI and DI benefits to eligible claimants.
https://lao.ca.gov/analysis_2007/general_govt/gen_15_7100_anl07.aspx

2002-03 May Revision

Regarding tax increases, an important quest ion is whether the Governor's proposed changes are preferable to, for example, a reduction in some tax expenditures such as credits, deductions, and exemptions.
https://lao.ca.gov/2002/may_revise/0502_may_revision.html

^[PDF] The 1993-94 State Budget: Perspectives and Issues

The 1993-94 State Budget: Perspectives and Issues Tax expenditures: Repeal renters' credit Repeal small business health care tax credit Subtotal $0.8 0.1 $0.9 a Figures reflect both 1992-93 and 1993-94 effects.
https://lao.ca.gov/analysis/1993/pandi_93_intro_1_2.pdf

Proposed high deductible health plan reasonable, but may not reduce #cabudget costs.

Mar 25, 2015 - “Health Savings Accounts (HSA). ” Under federal tax law, individuals who are enrolled in an HDHP (and their employers) may make contributions towards an HSA. These contributions are deductible for purposes of fede ral income tax.
https://lao.ca.gov/Recommendations/Details/836