The 2012-13 Budget: Economic and Revenue Update

Bush Tax Cuts. The Bush tax cuts are assumed in our economic forecast to be extended an additional year to 2013. (This assumption is relevant for our PIT revenue forecast, as discussed later in this report.
https://lao.ca.gov/analysis/2012/update/economic-revenue-update-022712.aspx

2000 Budget Analysis: H&SS; CC Aging

Fourth, because California income taxes are an itemized deduction on federal income tax returns, as much as one-third of the state's credit paid to certain taxpayers will wind up " in the pockets" of the federal government.
https://lao.ca.gov/analysis_2000/health_ss/hss_2_cc_aging_anl00.htm

^[PDF] The 2020-21 Budget: Overview of the Governor’s Budget

Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/reports/2020/4135/budget-overview-2020.pdf

An Initial Assessment of the California Performance Review: Overview and Reorganization

Similarly, while the creation of a new tax commission may result in some added efficiencies in the collection and auditing of certain taxes, the exclusion of the BO E from the consolidation means that the state's two largest taxes —the personal income tax and sales tax —will continue to be administered by separate agencies.
https://lao.ca.gov/2004/cpr/082704_cpr_review_ov.htm

^[PDF] The 2010-11 Budget: Higher Education

Figure 13 summarizes the features of the federal American Opportunity Tax Credit (AOTC), Lifetime Learning Credit, and tuition and fee tax deduction. As we note in our Federal Economic Stimulus Package report (pages FED‑13 Figure 13 Federal Tax Benefits Applied Toward Higher Education Fees 2010 American Opportunity Tax Credit
https://lao.ca.gov/analysis/2010/highered/highered_anl10.pdf

Reversing the Property Tax Shifts [Publication Details]

Apr 2, 1996 - Reversing the Property Tax Shifts [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/232

The Governor's Tax Reduction Proposal [Publication Details]

Feb 21, 1996 - The Governor's Tax Reduction 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/275

The 2017-18 Budget: Governor’s CalPERS Borrowing Proposal

May 16, 2017 - Second, the state must set aside a portion of capital gains tax revenues that exceed a specified threshold (we refer to this as “excess capital gains taxes ”). The state must split these totals between debt payments and reserve deposits.
https://lao.ca.gov/Publications/Report/3673

LAO Publications

If the economy continues to grow through 2019-20, annual ope rating surpluses and larger reserves could materialize, and there may be capacity for some new budget commitments—whether spending increases or tax reductions.
https://lao.ca.gov/Publications?page=113&year=0&productid=0&categoryid=0

LAO Publications

All Years2018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All PublicationsHandoutOtherPostReportReport February 1, 1988 - State Impact of Increasing the
https://lao.ca.gov/publications?page=224&year=0&publicationType=0