2001 Budget Analysis: P&I, Part 1

Tax Relief. Includes $108 million in targeted tax relief, including an increase in the manufacturers' investment tax credit and a three-day sales tax holiday. One-Time Expenditures. In addition to the electricity set-aside, contains one-time funds for capital outlay, housing, local fiscal relief, and resources.
https://lao.ca.gov/analysis_2001/2001_pandi/pi_part_1_anl01.html

^[PDF] Administration's Cash Management Proposals

Consider Additional Delays in UC and Tax Refund Payments. If additional payment delays are needed, we recommend consideration of additional UC payment delays and delays of up to 45 days in payments of personal income and corporate tax refunds.
https://lao.ca.gov/handouts/state_admin/2009/Admin_Cash_Man_06_11_09.pdf

^[PDF] The 2024-25 Budget: Overview of the Governor's Budget

Income tax withholding is up only 2 percent. Sales tax collections are down slightly. In the relatively important collections month of December, corporation tax collections posted double digit declines.
https://lao.ca.gov/reports/2024/4825/2024-25-Overview-Governors-Budget-011324.pdf

^[PDF] Preschool for All Act

The required minimum guarantee for Proposition 98 would not be affected by the revenues generated from this initiative because the initiative stipulates that revenues derived from the new tax would not count as proceeds of taxes in the Proposition 98 calculation for K-14 education.
https://lao.ca.gov/ballot/2005/050658.pdf

LAO 2003 Budget Analysis: Resources, Department of Forestry And Fire Protection (3540)

Such a fee could be collected using the existing timber tax collection system which reli es on the Board of Equalization. Idaho uses a similar fee structure and charges timber operators a 12-cent tax per 1,000 board feet of harvested timber to partially offse t the costs of providing wildland fire protection services.
https://lao.ca.gov/analysis_2003/resources/res_12_3540_anl03.htm

^[PDF] One approach the Legislature could consider to alleviate this

One approach the Legislature could consider to alleviate this concern is to alter the allocation of local government tax revenues—particularly property or sales taxes— so that these allocations better reflect population growth.
https://lao.ca.gov/reports/2019/3938/local-planning-housing-022019.pdf

^[PDF] LAO 1997 Budget Analysis: I State Fiscal Picture Chapter

Other Programs Renters’ Tax Credit. This credit, which provides a refundable tax credit of $60 to single renters and $120 to married couples and heads of house- holds, was suspended between 1993 and 1996, and was reinstated on January 1, 1997.
https://lao.ca.gov/analysis_1997/part_1_fiscal_picture_pandi97.pdf

^[PDF] Charity Care Act of 2012

The for-profit hospitals pay corporate income taxes to the state. Nonprofit hospitals are exempt from state corporate income taxes and local sales and property taxes. The tax exemptions are intended to allow nonprofit hospitals to use the funds that would have been paid in taxes to provide patient care, invest in
https://lao.ca.gov/ballot/2011/110757.pdf

^[PDF] Seniors Home Care Cost Accountability Act of 2014

This is because the organization that went out of business would no longer be paying corporate taxes and some of the home care aides of the former business may no longer be working or paying income taxes.
https://lao.ca.gov/ballot/2013/130680.pdf

^[PDF] Medi-Cal: Overview and Payment Issues

The state imposes a quality assurance fee on SNFs, which fi nances part of the annual Medi-Cal payment increases to these facilities.  Managed Care Organization (MCO) Tax. The state collects the MCO tax from health plans that participate in Medi-Cal managed care (described later).
https://lao.ca.gov/handouts/health/2015/Medi-Cal-Overview-and-Payment-Issues-070915.pdf