^[PDF] An LAO Overview of the 2001-02 Governor’s Budget

The budget proposal allocates the remaining $8 billion in un- committed resources to finance increased spending ($5.5 billion), cut taxes ($0.1 billion), and provide for a budgetary reserve ($2.4 billion). v Of the total $8 billion the Governor allocates, about 70 percent is for one-time purposes and the remainder is ongoing. v In reviewing the Governor’s proposals in the coming
https://lao.ca.gov/2001/budget_brief/011201_budget_brief.pdf

Legislative Analyst's Office: Recent Criminal Justice Publications

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax In this post, we provide an update and comments on the implementation of a new firearm and ammunition tax that went into effect beginning July 2024.
https://lao.ca.gov/laoapp/rss/LAORSSFeedNew.aspx?laofeed=3

LAO Publications

In so doin g, we have applied the same approach as with direct spending programs--that is, we have examined tax-related provisions referred to as tax expenditure programs (TEPs)--and recommen ded changes to those that are not achieving their stated purposes or are of a lower priority.
https://lao.ca.gov/publications?page=111&year=0&publicationType=0

LAO Publications

In so doin g, we have applied the same approach as with direct spending programs--that is, we have examined tax-related provisions referred to as tax expenditure programs (TEPs)--and recommen ded changes to those that are not achieving their stated purposes or are of a lower priority.
https://lao.ca.gov/Publications?page=111&year=0&publicationType=0

^[PDF] California Eminent Domain Limitations Act

For instance, to the extent that the measure’s provisions prevented government from taking actions that otherwise would have increased economic activity and state or local tax revenues, this measure would have a negative fiscal Hon.
https://lao.ca.gov/ballot/2005/050980.pdf

^[PDF] California Petroleum Commission

To the extent that this occurs, there would be state and local revenue losses due to reduced revenue from corporate and personal income taxes, property taxes, and gasoline excise taxes. Alternatively, if the rate-setting mechanism reduces wholesale petroleum prices, without reducing production and investment, consumers in the state could benefit in the form of lower retail prices.
https://lao.ca.gov/ballot/2004/040707.pdf

^[PDF] Federal American Recovery and Reinvestment Act: Opportunities for California Higher Education

Increased tax credits will reimburse students for more college expenses. The American Opportunity tax credit replaces the Hope tax credit. The new program reimburses eligible students for up to $2,500 in fee payments and textbook costs per year.
https://lao.ca.gov/handouts/education/2009/Federal_American_Recovery_and_Reinvestment_Act_Opportunities_for_Ca_Higher_Ed_040209.pdf

^[PDF] Labeling of foods that contain or were produced with genetically engineered materials

To the extent these costs are incurred by retail and other food businesses, they will reduce their taxable business profits and thus state income tax revenues. Likewise, to the extent that these various costs are borne by consumers through higher product prices, this may reduce sales volumes and business profits, and thus income tax reve- nues.
https://lao.ca.gov/ballot/2001/010846_INT.pdf

^[PDF] Adult Films. Condoms. Health Requirements. Initiative Statute.

. • Allows third parties to bring civil lawsuits against adult fi lm producers for some adult fi lm workplace health violations if state does not. 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E June 8, 2016  Potential Reductions in Tax Revenue – Any reduction in tax revenue is uncertain and would largely depend on how adult fi lm industry participants respond to the expanded enforcement provisions and the new regulatory requirements.
https://lao.ca.gov/handouts/state_admin/2016/Adult-Films-Initiative-Statute-060816.pdf

^[PDF] What the New Federal Transportation Equity Act Means for California

The new federal bill guarantees that all fuel tax revenues will be used for transpor- tation purposes which means $204 billion of the $217 billion is guaranteed. Under prior federal legislation, a portion of the fuel tax revenues were used for federal deficit reduction purposes. v The TEA 21 Provides $25 Billion in Discretionary Funding.
https://lao.ca.gov/1998/082698_tea_21/082698_tea_21.pdf