Pilot to determine value of stronger auditing effort by OIS to validate IT security compliance.

Mar 3, 2014 - For example, the federal Health Insurance Portability and Accountability Act establishes standards to protect the privacy of protected health information and impacts many depart ments including the Department of Health Care Services, while the Internal Revenue Service sets its own security guidelines for tax information that impacts the Board of Equalizati on and the Franchise Tax Board.
https://lao.ca.gov/Recommendations/Details/796

The 2018-19 Budget: The May Revision—Funding to Address Homelessness

May 12, 2018 - The program authorizes the issuance of bonds backed by personal income tax revenues raised under the Mental Health Services Act (Proposition  63 of 2004). Before these bonds can be issued, the state must complete a validation process whereby the courts determine whether issuance of the bonds is legal.
https://lao.ca.gov/Publications/Report/3831

The 2021-22 Budget: Analysis of Child Welfare Proposals

Feb 11, 2021 - In 2011, the state enacted legislation known as 2011 r ealignment, which dedicated a portion of the state ’s sales and use tax and vehicle license fee revenues to counties to administer child welfare and foster care programs.
https://lao.ca.gov/Publications/Report/4364

Medi-Cal County Administrative Costs Associated With Implementing Federal Health Care Reform

May 18, 2013 - Establishing a simpler method of calculating income based on tax records, known as Modified Adjusted Gross Income (MAGI). Governor ’s Proposal The Governor ’s May Revision proposes $755 million General Fund for county administration.
https://lao.ca.gov/Recommendations/Details/759

^[PDF] The 2024-25 Budget: Initial Comments on the Governor’s May Revision

This allows businesses to smooth profits and losses such that businesses with similar profits over time pay similar taxes. Without this smoothing, businesses in riskier or more innovative industries—such as the technology, motion picture, and transportation sectors—could end up paying more taxes than businesses with similar but more stable profits.
https://lao.ca.gov/reports/2024/4902/Initial-Comments-May-Revision-051724.pdf

The 2015-16 Budget: Paying for a State Mandate on Local Child Protective Agencies

This measure established a statewide half –cent sales tax for city and county public safety services. In 2013 –14 , the Proposition 172 half –cent sales tax raised about $3 billion. Allocation of Proposition 172 Revenue.
https://lao.ca.gov/reports/2015/budget/ICAN/ICAN-022415.aspx

Assessing Vulnerability of State Assets to Climate Change

Jan 9, 2020 - To what extent could there be broader financial or economic impacts from major climate-caused disasters, such as impacts on regional economies and tax revenues? Beyond Assessment —Development and Implementation of Adaptation Plans.
https://lao.ca.gov/Publications/Report/4133

Authorize $8.9 billion in general obligation bonds for various water-related programs and projects. [Ballot]

Sep 5, 2017 - This measure would allow the state to borrow up to $8.9  billion by selling additional general obligation bonds to investors, who would be repaid with interest using the state ’s general tax revenues.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-010

California Update, January 1997

Decem ber receipts reflected growth in personal income taxes and sales and use taxes consistent with the economy's continued moderate economic expansion. Bank and corporation tax recei pts, however, fell below the December 1995 level, raising some questions regarding the underlying strength in California taxable corporate profits.
https://lao.ca.gov/1997/cal_update/jan_97_calupdate.html

^[PDF] LAO Recommendations for Funding Fire Protection and Timber Harvest Plan Review and Enforcement

Such a fee could be collected using the exist- ing timber tax collection system in which timber owners are required to report each quarter the value of timber harvested to the state Board of Equalization (BOE) for payment of timber yield taxes based on the value of the harvested timber.
https://lao.ca.gov/handouts/resources/2003/032603_fire_and_timber.pdf