2004-05 Budget Perspectives and Issues: An Overview of State Expenditures

The SAL places an "upper bound " on the amount of tax proceeds that the state can spend in any given year and grows annually by a population and cost-of-living factor. Most state appropriations are subject to the SAL; however, certain appropriations are exempt —including those for subventions to schools and local governments, capital outlay, and tax relief.
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_4a_anl04.htm

^[PDF] Felony sentencing.

Changing the amount of realignment revenue provided to counties likely would require changing the tax rates. In 2018-19, counties are expected to receive a total of over $1.4 billion to pay for the three realigned felon populations described above.
https://lao.ca.gov/ballot/2018/180416.pdf

^[PDF] Variation in County Fiscal Capacity

For example, counties cannot increase their property tax rate, and must get voter approval to increase other taxes. As service demands or costs grow over time, state-required programs and local programs compete for the growth in the existing GPR base.
https://lao.ca.gov/1990/reports/528_0290_variation_in_county_fiscal_capacity.pdf

^[PDF] The 2019-20 Budget: Considerations for the Governor’s Housing Plan

Specifically, the Governor proposes (1) providing planning and production grants to local governments, (2) expanding the state Low-Income Housing Tax Credit program, (3) establishing a new state housing tax credit program targeting relatively higher-income households, and (4) expanding a loan program for middle-income housing production.
https://lao.ca.gov/reports/2019/3941/considerations-gov-housing-plan-022019.pdf

2009 Initiative Analysis: Community Hospital Taxes (Version 3)

2009 Initiative Analysis: Community Hospital Taxes (Version 3) About the LAO December 16, 2009 Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative (A.G. File No. 09 ‑0079) relating to the imposition and collection of taxes, fees, or assessments on community hospitals.
https://lao.ca.gov/ballot/2009/090729.aspx

2009 Initiative Analysis: Community Hospital Taxes (Version 4)

2009 Initiative Analysis: Community Hospital Taxes (Version 4) About the LAO December 22, 2009 Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative (A.G. File No. 09 ‑0081) relating to the imposition and collection of taxes, fees, or assessments on community hospitals.
https://lao.ca.gov/ballot/2009/090743.aspx

^[PDF] Overview of Proposition 98 and K-12 Issues

(These lower revenue estimates are primarily because the houses assume their budget packages do not include the Governor’s federal tax conformity proposal.) „ Despite their lower revenue assumptions, both houses provide the same level of Proposition 98 funding as the Governor each year of the period.
https://lao.ca.gov/handouts/Conf_Comm/2019/K-12-Proposition-98-Issues-053019.pdf

2009 Initiative Analysis: Community Hospital Taxes (Version 1)

2009 Initiative Analysis: Community Hospital Taxes (Version 1) About the LAO December 15, 2009 Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative (A.G. File No. 09 ‑0073) relating to the imposition and collection of taxes, fees, or assessments on community hospitals.
https://lao.ca.gov/ballot/2009/090723.aspx

2009 Initiative Analysis: Community Hospital Taxes (Version 6)

2009 Initiative Analysis: Community Hospital Taxes (Version 6) About the LAO December 22, 2009 Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative (A.G. File No. 09 ‑0083) relating to the imposition and collection of taxes, fees, or assessments on community hospitals.
https://lao.ca.gov/ballot/2009/090745.aspx

LAO Publications

In future years, we recommend the Legislature ensure that CCC fee levels are pegg ed to the maximum amount covered by federal tax credits. Report The 2011-12 Budget: Achieving General Fund Relief From Transportation Funds Format: HTML January 25, 2011 - Recently, the Legislature enacted a package of changes known as the “fuel tax swap” to achieve General Fund relief.
https://lao.ca.gov/publications?page=32&year=0&productid=7&categoryid=0