The 2019-20 Budget: California Spending Plan—Other Provisions

Oct 17, 2019 - In addition to lengthening the duration of leave, the spending plan also reduces the reserve requirement for the Disability Fund, which co llects payroll taxes and pays disability and paid family leave benefits, from 45  percent of disbursements to 30  percent of disbursements.
https://lao.ca.gov/Publications/Report/4101

^[PDF] LAO 1996 Budget Analysis: Transportation Chapter

Proposition 62, passed by voters in 1986, prohibits a local agency from imposing (1) a tax for specific purposes (a “special tax”) unless it is approved by two-thirds of the voters or (2) a tax for general purposes (a “general tax”) unless it is approved by a majority of the voters.
https://lao.ca.gov/analysis_1996/a96a.pdf

^[PDF] Special Session Overview of Proposition 98 Budget

Drops in property tax revenues going to schools results in higher General Fund costs for Proposition 98. Update on Property Tax Revenues for Schools Comparison of Property Tax Estimates (In Millions) 2007-08 2008-09 2009-10 Governor’s proposala $15,023 $16,143 $16,107 LAO estimate 14,631 15,683 15,520 Difference -$392 -$460 -$587 a Does not update property tax estimates.
https://lao.ca.gov/handouts/education/2008/Special_Session_Overview_Prop98.pdf

1997-98 Budget Analysis, General Government Departments Crosscutting Issues

Based on board priorities for tax compliance, certain accounts receive 100 percent audit coverage over the three-year audit cycle, while other types of accounts can receive, less than 2 percent coverage over the audit cycle.
https://lao.ca.gov/analysis_1997/general_govt_crosscutting_anal97.html

^[PDF] Highlights of the 2005-06 Perspectives & Issues

PART III—PERSPECTIVES ON STATE REVENUES The current strength in the economy is translating into solid growth in receipts from the state’s taxes—particularly the corporate tax and personal income tax.
https://lao.ca.gov/analysis_2005/2005_pandi/highlights/pandi_highlights_022205.pdf

Assessing California’s Climate Policies—An Overview

Dec 21, 2018 - For example, revenue from cap ‑and ‑trade auctions could be used to reduce other state taxes that reduce economic activity, such as income taxes and certain types of sales taxes. Types of Social Costs In concept, economic costs occur when people give up something valuable as a result of actions taken to reduce emissions —also referred to as
https://lao.ca.gov/Publications/Report/3911

^[PDF] The 2025-26 Budget: Initial Comments on the Governor’s May Revision

This budget problem is driven by two key factors: higher baseline spending, most notably in Medi-Cal, and lower revenues, reflecting diminished expectations for both the personal income tax and the corporation tax.
https://lao.ca.gov/reports/2025/5044/2025-May-Revision-Initial-Comments-051725.pdf

LAO 2007 Budget Analysis: Introduction

Local Property Tax Savings: A $193 million projected increase in local property tax revenue would offset a like amount of General Fund expenses.   Enrollment Growth. The Governor proposes enrollment increases from budgeted levels of roughly 2.5 percent at UC and CSU, and 2 percent at CCC.
https://lao.ca.gov/analysis_2007/education/ed_13_anl07.aspx

Lease-Leaseback Transactions by Public Transit Districts--Sales and Use Tax Exemption [Publication Details]

Jan 28, 2003 - Lease-Leaseback Transactions by Public Transit Districts--Sales and Use Tax Exemption [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/921

California's Fiscal Outlook: LAO Projections, 2002-03 Through 2007-08

With regard to ongoing revenues in this category, our estimates assume moderate increases in insurance taxes, stable receipts from alcoholic beverage taxes, and declining receipts from tobacco taxes.
https://lao.ca.gov/2002/fiscal_outlook/fiscal_outlook_2002.html