LAO 2005 Budget Analysis: Department of Child Support Services (5175)

The budget proposes to transfer $79  million ($27  million General Fund) from DCSS to the Franchise Tax Board (FTB) for the continued development of the Child Support Enforcement (CSE) component of the California Child Suppo rt Automation System (CCSAS) project.
https://lao.ca.gov/analysis_2005/Health_ss/hss_11_5175_anl05.htm

LAO 2005 Budget Analysis: After School Programs And Proposition 49

Treatment of Vehicle License Fee (VLF) "Swap. " The state's actions in the current year to meet local government VLF obligations with property tax revenues instead of General Fund payments (the VLF swap) essentially converted $4.8  billion of General Fund monies from nonguaranteed to guaranteed appropriations.
https://lao.ca.gov/analysis_2005/education/ed_11_After_School_Programs_anl05.htm

LAO 2005 Budget Analysis: Local Government Financing (9210)

Property Tax Administration Grant Program. This program was created in 1995 to provide forgivable loans to counties for additional spending on property tax administration. Chapter  521, Statutes of 2001 (AB 589, Wesson), converted the program into a grant program and extended its sunset through 2006-07.
https://lao.ca.gov/analysis_2005/general_govt/gen_18_9210.htm

LAO 2006 Budget Analysis: Transportation Overview

In 2004-05, the transfe r of gasoline sales tax revenue from the General Fund to transportation as required by Proposition 42 was suspended. The suspended amount was to be repaid in 2007-08 with interest.
https://lao.ca.gov/analysis_2006/transportation/tran_01_ov_anl06.html

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

Structure Program to Spur New Local Investment. • A pri- mary source of local transportation funds is from existing local sales tax measures and transportation developer fees that have already been adopted by local jurisdictions.
https://lao.ca.gov/analysis_2008/transportation/trans_anl08.pdf

^[PDF] The California Deficit Prevention Act (version 5)

This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2005/050040.pdf

2005 Initiative Analysis: Redistricting Reform and Voter Empowerment Act

Decreased Income Tax Revenues. Businesses filing under the corporation tax (CT) and the personal income tax (PIT) may deduct local property taxes as a business expense in computing taxable income. To the ext ent local property taxes increase, income tax revenues would decline due to the decrease in taxable income.
https://lao.ca.gov/ballot/2005/050089.htm

^[PDF] California Marriage Protection Act (version 2)

For the receipt of federal benefits or for federal tax purposes, current federal law only recognizes marriage between a man and a woman. State Laws. The State Constitution currently does not define marriage.
https://lao.ca.gov/ballot/2005/050629.pdf

2005 Initiative Analysis: California Responsible Consumers of Alcoholic Beverages Statute (Amendment #2-S)

The state also collects the alcoholic beverage tax, based on the sale, distribution, and importation of alcohol. Measure’s Provisions. This measure prevents the state from implementing certain regulatory actions related to the consumption and transportation of alcohol.
https://lao.ca.gov/ballot/2005/050809.htm

^[PDF] The Worker Empowerment Act (version 1)

Increased costs may reduce business profitability, thereby decreasing income tax revenues. Partially offsetting this decrease could be a gain in the gross premiums tax paid by insurance companies. The net effect of these impacts is not possible to estimate.
https://lao.ca.gov/ballot/2005/051005.pdf