LAO Analysis of the 1999-00 Budget Bill, Transportation Overview

In order to partially address the transit funding shortfall, we recommend enactment of a constitutional amendment to permit expenditure of gas tax revenues fro transit rolling sto ck (see page A-24).
https://lao.ca.gov/analysis_1999/transportation/transportation_overview_anl99.html

^[PDF] 2000 Budget Perspectives and Issues: Perspectives on the Economy and Demographics

For example, the strength of California’s economy is an important determinant of the level of revenues collected from personal income taxes, sales and use taxes, and corporate income taxes. Similarly, both economic and demographic variables affect state government expenditure programs, including education, health and social services, and youth and adult corrections.
https://lao.ca.gov/analysis_2000/2000_pandi/part2/pandi_pt2_2000.pdf

2000 Budget Perspectives: Major Expenditure Proposals

As regards the gas tax revenues held as reserves by local agencies, we recommend tha t the Governor's proposal not be adopted given the estimated backlog in local streets and road repair needs (of over $10 billion).
https://lao.ca.gov/analysis_2000/2000_pandi/part4b/part4b_pandi00.html

^[PDF] LAO 2000 Budget Analysis: Health & Social Services Chapter

For example, a downturn in the economy would likely generate an increase in the MIA population, as well as reductions in sales tax rev- enues that contribute to CMSP’s realignment revenues. Public Health C - 105 Legislative Analyst’s Office Budget Does Not Maximize Federal Grant for Drinking Water Loan Fund The budget’s proposal to appropriate $15.4 million from the General Fund
https://lao.ca.gov/analysis_2000/health_ss/healthss_anl00.pdf

2001 Budget Analysis:State Data Centers

Neither the Franchise Tax Board (FTB) nor Board of Equalization (BOE) da ta centers ever developed the larger computing capacity that characterized the other three data centers. Legislature Directs Administration to Evaluate Consolidation Benefits.
https://lao.ca.gov/analysis_2001/general_govt/gen_05_cc_state_data_centers_anl01.htm

LAO 2003 Budget Analysis: Capital Outlay, California Infrastructure Plan

Financing for transportation (almost half of the plan's total fiscal effect) is almost entirely "pay-as-you-go " —that is, funded from an annual stream of state and federal taxes on gasoline. The remainder of the plan —almost entirely a General Fund responsibility —is proposed to be funded from bonds.
https://lao.ca.gov/analysis_2003/cap_outlay/co_2_cc_infrastructure_anl03.htm

LAO 2003-04 Budget Analysis: Education, Child Care and Development

A similar approach was taken by the Legislature when the sales and use tax was raised to pay for repair of damages caused by the Loma Prieta earthquake. Specifically, the legislation authorizing the tax stated that the sales and use tax revenues did not affect the minimum guarantee, and if a party ever legally chall enged the impact the new tax had on Proposition  98, then the minimum guarantee would be suspended.
https://lao.ca.gov/analysis_2003/education/ed_14_childcare_anl03.htm

LAO 2006 Budget Analysis: Secretary for Business, Transportation, and Housing (0520)

The administration asserts that the state-funded marketing program generates additio nal state tax revenues. To date, however, we have not seen evidence that the subsidy actually significantly affects tourists’ behavior on the margin.
https://lao.ca.gov/analysis_2006/general_govt/gen_03_0520_anl06.html

^[PDF] Analysis of the 2008-09 Budget Bill, General Government Chapter

Other tax relief programs include senior citizens’ tax assistance programs ($172 million), a senior citizens’ property tax deferral program ($23 million), and subventions to local governments for open space preservation ($35 million).
https://lao.ca.gov/analysis_2008/general_govt/gengov_anl08.pdf

2005 Initiative Analysis: California Fair Minimum Wage Initiative (version 2). (Amendment #1-S)

Spe cifically: To the extent that higher wage costs reduced business profits, personal income taxes and corporate tax receipts would decline. This is significant because the average income ta x rate on foregone business profits would generally be higher than the personal income tax rate on minimum wage employees’ wage increases.
https://lao.ca.gov/ballot/2005/050843.htm