^[PDF] Cannabis Regulation in California

Local jurisdictions throughout the state have imposed restrictions on the cultivation and sale of medical cannabis or in some cases banned it entirely. „ Local jurisdictions have also imposed various fees and taxes on cannabis businesses. „ While the state largely did not regulate medical cannabis, it did collect sales tax on these products.
https://lao.ca.gov/handouts/crimjust/2017/Cannabis-Regulations-052317.pdf

^[PDF] The 2023-24 Budget: Initial Comments on the Governor’s May Revision

The main proposal in this area is a renewal and increase in a tax on health insurance plans known as the managed care organization (MCO) tax. Under the proposal, the tax would last from April 2023 through December 2026 and be used to maintain and augment support for Medi-Cal, the state’s Medicaid program.
https://lao.ca.gov/reports/2023/4769/Initial-Comments-May-Revision-051523.pdf

^[PDF] The 2017-18 Budget: The Governor’s Cannabis Proposals

Specifically, Proposition 64 imposes new excise taxes on (1) each ounce of cannabis grown and (2) the retail price of cannabis products sold. Additionally, the sale of medical cannabis, which had been subject to sales tax, is specifically exempted from part of that tax under Proposition 64.
https://lao.ca.gov/reports/2017/3556/Governors-Cannabis-Proposal-021417.pdf

The Health Care Safety Net

The Tobacco Tax and Health Protection Act of 1988 (Proposition 99) allocates a portion of tobacco tax revenues for county health services. In 1989, the Legislature established the California Healthcare for Indigents Program (CHIP) and the Rural Health Services (RHS) Program, which allocate Proposition 99 funds to expand county indigent health services.
https://lao.ca.gov/handouts/pre_1999/ho112895.html

2005 Initiative Analysis: Portable Retirement Security Act of 2005

If much of the new retirement cost was offset in these ways, there would be a major impact on state personal income tax payments. This is because a large portion of compensation would shift from a taxable form (wages) to a tax-deferred form (retirement).
https://lao.ca.gov/ballot/2005/050141.htm

^[PDF] Infrastructure Overview

The General Fund cost of repaying the principal and interest on these bonds is the equivalent of a one-quarter-cent share of the state sales tax (project at $1.4 billion for 2006–07). The bonds’ repayments are also guaran- teed by the state’s general taxing power in the event the sales tax proceeds fall short.
https://lao.ca.gov/handouts/FO/2006/Infrastructure%20Overview_021606.pdf

LAO 2007 Budget Analysis: State’s Fiscal Picture

About $1.4 billion of the difference is related to our lower estimate of revenues from the state’s major taxes. A key factor behind our lower tax projections is much weaker-than-expected receipts from year-end personal income tax estimated payments.
https://lao.ca.gov/analysis_2007/2007_pandi/pi_01_anl07.aspx

^[PDF] Focus Budget 1994 Highlighting Major Features

Property Tax Shifts. Chapter 155, Statutes of 1994 (AB 860, Pringle), requires county auditors to increase the amount of property taxes transferred to the Educational Revenue Augmentation Fund (ERAF) in 1994-95.
https://lao.ca.gov/1994/1043_0794.pdf

^[PDF] Considering Options to Expand Paid Family Leave in California

Employees pay the 1 percent payroll tax on annual earnings of up to $118,371 in 2019. Earnings above that amount are not subject to the tax. „ $8 Billion Annually. The payroll tax raises about $8 billion each year for disability and paid family leave benefits. „ Most Goes to Disability Benefits.
https://lao.ca.gov/handouts/state_admin/2019/Family-Leave-030719.pdf

(1) Franchise Tax Board: Child Support Enforcement Program, and (2) Economic and Revenue Developments [Publication Details]

Apr 26, 1996 - (1) Franchise Tax Board: Child Support Enforcement Program, and (2) Economic and Revenue Developments [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/43