^[PDF] Options for Addressing the State’s Transportation Needs

The Legislature could increase one or more of the state’s existing taxes and fees on fuels or vehicles (such as the excise taxes on gasoline and diesel). The fi gure below shows the state’s major fuel and vehicle taxes and fees and their allowable uses, as well as identifi es that amount of revenue that could be generated from potential increases.
https://lao.ca.gov/handouts/transportation/2015/Addressing-Transportation-Needs-070215.pdf

^[PDF] Initiative Constitutional Amendment: Fuel and Vehicle Taxes

LAO Role in Initiative Process 2L 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 18, 2018 ; Legislative Approval of State Taxes „ Legislature can only pass a new tax or increase an existing tax with a two-thirds vote. „ Some charges referred to as fees fall under the constitutional definition of a tax. ; State Fuel and
https://lao.ca.gov/handouts/transportation/2018/Fuel-Vehicle-Taxes-061818.pdf

^[PDF] ANNUAL REPORT OF THE LEGISLATIVE ANALYST FISCAL YEAR 1981-82

Options for Modifying State Tax Expenditure Programs, (June 1982) 112 pages. The Governor's Budget for 1982-83 proposed to "spend" $9.7 bi 11 ion in General Fund monies through the use of special tax law provisions or tax expenditures.
https://lao.ca.gov/reports/1983/01_annual_report_of_legislative_analyst_fiscal_year_1981-82.pdf

^[PDF] Letter to Honorable Bill Monning on Estimated Costs of Certain ACA Provisions

Certain individuals who are eligible for Medi-Cal are exempt from the individual mandate, including those exempt from filing federal taxes due to their low-income status. However, the penalties—or the perceived threat of the penalties—will likely encourage some currently eligible but not enrolled persons to enroll in the program.
https://lao.ca.gov/reports/2013/hlth/letters/monning-050113.pdf

^[PDF] The 2014-15 Budget: 21st Century Project Update

In light of the many errors produced by the MyCalPAYS system during the eight months it was operational, the budget provided 24.2 positions to ensure that employees and other payroll system payees—primarily healthcare providers, retirement savings systems, and tax agencies—were paid accurately during the pilot stage.
https://lao.ca.gov/reports/2014/budget/21st-century/project-update-031914.pdf

^[PDF] The 2014-15 Budget: Overview of the May Revision

Other Major Taxes Lower LAO Sales Tax Forecast. Our General Fund sales tax revenue forecast is $178 million lower than the administration’s for 2013-14 and $601 million lower than the administration’s for 2014-15.
https://lao.ca.gov/reports/2014/budget/may-revision/overview-may-revision-051614.pdf

^[PDF] Property Tax Reductions to Diminish as Housing Market Improves

Local property taxes therefore affect the state budget because increases in local property tax revenue allocated to schools typically offset state spending on education. How Does California’s Property Tax System Work?
https://lao.ca.gov/reports/2014/finance/property-tax/property-tax-050514.pdf

^[PDF] 2_Proposition 98 Funding by Segment and Source.indd

2_Proposition 98 Funding by Segment and Source.indd Amount Percent Preschool $507 $664 $885a $220a 33% K-12 Education General Fund $38,162 $43,888 $43,151 -$737 -2% Local property tax 13,736 14,432 16,380 1,947 13 Subtotals ($51,898) ($58,321) ($59,530) ($1,210) (2%) Adult Education Block Grant $25b — $500 $500 — California Community Colleges General Fund $4,223 $4,975 $4,801
https://lao.ca.gov/reports/2015/3299/2.pdf

^[PDF] The 2015-16 Budget: The Governor’s Proposition 2 Proposal

Estimate that capital gains taxes are over the 8 percent threshold? Yes. Administration estimates that capital gains taxes will equal 9.3 percent of General Fund taxes. Debt Payments Count repayment of transportation loans as meeting certain Proposition 2 debt payment requirements?
https://lao.ca.gov/reports/2015/budget/prop2/prop-2-proposal-032515.pdf

^[PDF] A Historical Review of Proposition 98

Gas Tax Swap. State eliminated its sales tax on gasoline, which had counted toward the guarantee, and replaced it with an excise tax that otherwise would not count toward the guarantee. The state initially held schools and community colleges harmless by assuming the gas sales tax revenue still existed for the purposes of Proposition 98 calculations.
https://lao.ca.gov/reports/2017/3526/review-prop-98-011817.pdf