^[PDF] Highlights of the Analysis and P & I

P & I HIGHLIGHTS > Benefits to Individuals Would Vary Widely • Over two-thirds of benefits would go to personal income taxpayers and the remainder to bank and corporation taxpayers (Perspectives and Issues, page 114). • Low-income individuals will receive no benefits as they currently have no tax liability (Perspectives and Issues, page 116). • High-income individuals will pay
https://lao.ca.gov/reports/1995/highlight_of_the_analysis_pi.pdf

^[PDF] Update California: California's 1994 Crime Rate

State General Fund revenues were up $216 million in July, reflecting higher-than- expected receipts from the sales and use tax (up $188 million) and personal income taxes (up $61 million). The sales tax gain, however, is temporary.
https://lao.ca.gov/reports/1995/update_california_8-1995.pdf

^[PDF] Supplemental Report of the 2010-11 Budget Package

Included in reporting related to items (b), (c), (d), and (e) should be specific data—directly comparable to that included in the applicable budget change proposal (BCP)—for new and expanded activities approved for 2010‑11 concerning sales and use tax collection program enhancement, alcoholic beverage tax audit programs, participation in the High Intensity
https://lao.ca.gov/reports/2010/supp_report/supp_report_2010.pdf

^[PDF] The 2012-13 Budget: California's Fiscal Outlook

Therefore, in calculating the minimum guarantee for 2012-13, our forecast assumes that all sales tax revenues are included in the Proposition 98 calculation, increasing the 2011-12 spending base by $2 billion.
https://lao.ca.gov/reports/2011/bud/fiscal_outlook/fiscal_outlook_2011.pdf

^[PDF] The 2014-15 Budget: California's Fiscal Outlook

The Legislature has authorized several similar taxes on MCOs since 2010, but all prior taxes were at the state’s 2.35 percent gross premiums insurance tax rate rather than the 3.9 percent state General Fund sales tax rate.
https://lao.ca.gov/reports/2013/bud/fiscal-outlook/fiscal-outlook-112013.pdf

^[PDF] The 2015-16 Budget: California Spending Plan

Th e Legislature did not adopt the Governor’s MCO tax proposal as part of the 2015-16 budget package enacted in June. However, because the current MCO tax does not expire until the end of June 2016, and the federal deadline to bring the tax into compliance is August 2016, failure to modify the tax does not aff ect the Medi-Cal budget in 2015-16.
https://lao.ca.gov/reports/2015/3302/2015-16-spending-plan.pdf

^[PDF] The 2016-17 Budget: Analysis of the Medi-Cal Budget

Further, awareness of these cost pressures may inform other policy decisions the Legislature is considering, including whether to pass a restructured MCO tax. Hospital QAF Sunset Background. Federal Medicaid regulations allow states to assess “health care-related taxes” on certain health care providers and use the tax revenues as the nonfederal share of Medicaid payments.
https://lao.ca.gov/reports/2016/3350/medi-cal-budget-analysis-021116.pdf

^[PDF] In addition, the SCO completed reconciliations for the 100

In addition, the SCO completed reconciliations for the 100 interfaces that connect with other payroll system payees, such as healthcare providers, retirement savings systems, and tax agencies. Lawsuits Settled.
https://lao.ca.gov/reports/2017/3590/state-payroll-022817.pdf

^[PDF] Local Sales Taxes: What Role Can They Play in the 1993-94 State Budget?

Special Authority Tax (Section 7285.5). The county board of su- pervisors may establish a spe- cial authority to levy a tax for specific purposes. The ordinance establishing this tax must contain a specific expenditure plan for the tax proceeds.
https://lao.ca.gov/1993/local_sales_taxes_254_060193.pdf

^[PDF] The 1994-95 Budget Act and Related Legislation

Proposition 99 Funding Reauthorized Chapter 195, Statutes of 1994 (AB 816, Isenberg), reauthorizes for two additional years the expenditure of tobacco tax revenues re- ceived under Proposition 99-the Tobacco Tax and Health Protec- tion Act of 1988.
https://lao.ca.gov/1994/reports/spending_plan_74_0994.pdf