Shifting Gears: Rethinking Property Tax Shift Relief [Publication Details]

Feb 2, 1999 - Shifting Gears: Rethinking Property Tax Shift Relief [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/312

A Primer: The State’s Infrastructure And the Use of Bonds

As regards funding sources, for example, transportation has relied heavily on its dedicated annual stream of gas tax revenues, certain water projects have been paid for from water fees collected from water users, and other capital outlays have been pa id for out of the state’s general tax revenues, including income and sales taxes.
https://lao.ca.gov/2006/infrastructure/infrastructure_010306.html

Overview of the 1996-97 May Revision

Strong Income Taxes Lead to Major Revenue Revisions. In contrast to its modest revisions to the economic outlook, the administration's revenue revisions have been substantial. The bulk of the total $2.7 billion revenue increase is d ue to higher projected income tax receipts.
https://lao.ca.gov/1996/052496_may_revision/pb052496.html

^[PDF] Authorization of Online Poker in California

.  Tax Revenue. The Web site could be designed to make it easier to collect income taxes on net winnings. Currently, players using illegal Web sites have little incentive to report gambling winnings for tax purposes.
https://lao.ca.gov/handouts/state_admin/2010/Online_Poker_02_09_10.pdf

^[PDF] This is because prior-year taxes usually have

This is because prior-year taxes usually have been filed and associated revenues collected by April of any given year. Due to the state conforming to federal tax filing extensions, however, the Legislature only gained a complete picture of 2022-23 tax collections late in 2023—after the fiscal year already ended.
https://lao.ca.gov/reports/2024/4840/Governors-Prop-98-Funding-Maneuver-021524.pdf

^[PDF] Bonds and the 1992 Ballots

This total includes $12.7 billion for transportationprograms (tobefunded with federal and state gasoline tax revenues and state truck weight fees) and $28.6 billion in all other needs (typically funded in large part through stategeneral obligation bonds).
https://lao.ca.gov/1992/reports/bonds_and_the_92_ballot_359_0192.pdf

^[PDF] State "Pickup" of Employee Retirement Contributions

The system shall not be responsible for the tax 28· status of these member contributions paid by the 29 employer, and shall not incur any liability whatsoever 30 with respect to rulings or changes in rulings on the tax 31 status of these member contributions paid by the 32 employer. . 33 -fer We cmploycr,~ #ttHt aft cmploycf which 34 malces contfibution paymcnts
https://lao.ca.gov/reports/1985/01_85_state_pickup_of_employee_retirement_contributions.pdf

^[PDF] The 2022-23 Budget: California's Fiscal Outlook

The MCO tax leverages significant federal funding. If the Legislature extended the MCO tax at similar levels, it would result in lower General Fund costs in the Medi-Cal program by up to $2 billion annually beginning in 2023-24. • Medicaid Programs.
https://lao.ca.gov/reports/2021/4472/fiscal-outlook-111721.pdf

"The Tribal Government Gaming and Economic Self-Sufficiency Act of 1998"

The measure probably would have a limited net effect on tax revenues in the near term. However, in the longer term, the measure could result in a significant increase in economic activity and tax revenues in California.
https://lao.ca.gov/ballot/1998/980065_INT.html

LAO 2005 Budget Analysis: Transportation Funding Instability Continues

Specifically, our recommendation is to repeal Propo sition  42, replace it with an increase in the gas tax, and adjust the gas tax for inflation. These actions would provide about the same amount of money to transportation as Proposition  42 while freeing up General Fund revenues for nontransportation purposes.
https://lao.ca.gov/analysis_2005/transportation/tran_02_cc_trans_funding_anl05.htm