California's Tax Expenditure Programs

California's Tax Expenditure Programs
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_contents.html

California's Tax Expenditure Programs: Other State Tax Programs

California's Tax Expenditure Programs: Other State Tax Programs Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Other State Tax Programs--Overview The remaining state tax expenditure programs (TEPs), detailed in the following section, involve state excise taxes
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_othertaxes_overview.html

ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES)

ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) SECTION 1. Definitions. As used in this article: (a) "General tax" means any tax imposed for general governmental purposes.
https://lao.ca.gov/2000/020300_ab8/cal_constitution_13c.html

^[PDF] June 15, 2000 2000-01 Budget Bill Conference Committee Version

The tax credit would be limited to 50 percent of the tax liability attributable to teaching activities. Proposed Tax Package Item One-Time Ongoing Sales tax rebate $1,700 — Personal Income Tax rate reductions — $300 Teacher tax credit — 200 Child care tax credit — 200 Senior
https://lao.ca.gov/2000/061500_conference_floor_packet.pdf

^[PDF] LAO Major Features of the 2001 California Budget

The net increase is due to projected growth in gasoline sales tax revenues over the 2006-07 and 2007-08 period relative to 2001-02 and 2002-03. The STIP receives the greatest increase due to the fact that it would be repaid for SHA funding of local streets and roads in 2001-02 and 2002-03 and would thus receive 80 percent (up from 40 percent) of Transportation Investment Fund funding in 2006-07 and 2007-08.
https://lao.ca.gov/2001/bud_features/072701_bdgt_features.pdf

Sales Taxation Of Bunker Fuel

The SUT actually consists of two different taxes having identical rates. The two components are: (1)  the sales tax, which is levied on the total purchase price of tangible personal property sold within the state, and (2)  the use tax, which is applied to the storage or use of goods in California purchased outside of the state.
https://lao.ca.gov/2001/bunker_fuel/012501_bunker_fuel.html

Fiscal Oulook 2001, Chapter 4

Fiscal Oulook 2001, Chapter 4 a   Includes local property tax revenues. b   Includes restoration of $1.5  billion of "maintenance factor. "   K-12 Funding Projections . We project that K-12 Proposition  98 funding after 2002-03 will increase by an average of 5.7  percent per year over the forecast period.
https://lao.ca.gov/2001/fisc_outlook/fiscal_outlook_2001_ch4.html

An Overview of California's Research and Development Tax Credit

California and Federal Corporate Tax Liabilities for a Hypothetical California Firm a (In Thousands) State and Federal Tax Liability Without RDC State taxable income State tax liability without RDC 486 State and Federal Tax Liability With RDC State taxable income State tax liability with RDC — Net Value to Firm
https://lao.ca.gov/2003/randd_credit/113003_research_development.html

^[PDF] An Assessment of Differential Funding

Second, it also provides the public a clearer understand- ing of what its tax dollars are purchasing. For example, rather than funding 5,000 addi- tional college students at a single rate—without reference to the types of students served or instruction provided—the budget could specify that these additional students be enrolled in nursing, teacher education, and science programs.
https://lao.ca.gov/2004/diff_funding/Differential_Funding_Report_091504.pdf

^[PDF] Overview of the 2004-05 May Revision

As shown in Figure 1 and identified earlier, these are related to: (1) about $1.3 billion associated with greater- than-expected receipts from a previously en- acted tax shelter amnesty program, (2) another roughly $1.3 billion related to an increase in the administration’s forecast of tax collections in 2003-04 and 2004-05 combined, and (3) $1 bil- lion from an
https://lao.ca.gov/2004/may_revision/011704_may_revision.pdf