^[PDF] Final Summary of Major Financial Legislation Enacted During 1986

This act allows qualified homeowners to defer their April 10, 1986 property tax payment in conjunction with filing a claim for a lower tax assessment. Finally, the act requires the state to reimburse local governments for property tax revenues lost due to lowered assessments and the April 10 tax deferral.
https://lao.ca.gov/reports/1986/11_86_final_summary_of_major_financial_legislation_enacted_during_1986.pdf

^[PDF] Summary of Recommended Legislation

Clearly, tax audits by the Internal Rev- enue Service and the Franchise Tax Board appear to provide more effective regulatory control over tax preparers by means of penalty assessments than does the program.
https://lao.ca.gov/reports/1987/02_87_summary_of_recommended_legislation%20.pdf

^[PDF] Summary of Recommended Legislation

Specifically, we recommend that every school district be guaranteed a certain minimum revenue yield from a given tax rate so that all districts, regardless of their property tax base, are able to raise sufficient revenues to finance their local school facilities needs.
https://lao.ca.gov/reports/1988/02_88_summary_of_recommended_legislation.pdf

^[PDF] The Child Development Program: A Sunset Review

These re- sults also suggest that the benefits of similar California preschool programs (to taxpayers in the form of increased taxes paid by pre- school participants, reduced educational and criminal justice costs, and reduced welfare payments) are likely to offset partially the costs of such programs.
https://lao.ca.gov/reports/1989/442_0289_the_child_development_program_a_sunset_review.pdf

^[PDF] Federal Welfare Reform in California: A Review of the Family Support Act of 1988

The Franchise Tax Board (FTB) is currently estimating the potential General Fund reve- nue effects of conforming state tax law to these changes in federal tax law. We recommend that the Legislature consider this issue as part of its an
https://lao.ca.gov/reports/1989/490_0189_federal_welfare_reform_in_california.pdf

^[PDF] An Overview of the 1995-96 Analysis of the Budget Bill

An Overview of the 1995-96 Analysis of the Budget Bill State Revenue Effects of the Tax Reduction Proposal 1995-96 Thro h 1998-99 (In Billions) Personal Income Tax Continuation of high-income tax brackets after 1995 $0.3 $0.8 Phase-in of 15 percent tax cut -0.4 -1.5 Net effect (-$0.1) (-$0.7) Bank and Corporation
https://lao.ca.gov/reports/1995/an_overview_of%20the%2095-96_analysis_of_the_budget_bill.pdf

^[PDF] Selected Exempt Positions and Funding 1995-96

Selected Exempt Positions and Funding 1995-96 Senate Budget and Fiscal Review Subcommittee No.4 Senator Daniel Boatwright, Chair LAO 50 years of seroice ( Selected Exempt Positions and Funding 1995-96 (Dollars in Thousands) State and Consumer Services 6 $532 Controller 2 248 Board of Equalization 9 353 886 Secretary of State 2 187 233 Treasurer 3 246 338 Consumer Affairs 20 1,733 1,733 Consumer
https://lao.ca.gov/reports/1995/selected_exempt_positions_and_funding_1995-96.pdf

^[PDF] The Governor's Tax Proposal

In both cases, revenues would decline and the progressivity of California's overall tax structure would change. to the Governor's Tax Altering the Personal Income Tax Bracket Structure Broadening Tax Bases Modifying or Eliminating Existing TEPs Broadening the tax base in order to lower tax rates
https://lao.ca.gov/reports/1995/the_governors_tax_plan.pdf

^[PDF] Trends in K-12 Education Funding

Increases in the largest fund- ing sources-state funds and local property tax levies-account for $9.2 billion of the $11.7 billion increase. There are significant differences in the percentage increase for K-12 Education Funding By Funding Source and Per ADA Current and Constant Dollars 1986-87 Through 1995-96 state funds (29 percent) and for local property tax
https://lao.ca.gov/reports/1995/trends_in_k-12_education_funding.pdf

^[PDF] Update California: Economic and Revenue Developments

Sales taxes experi- enced the largest gain-up $1 01 million. About $80 million of the $85 million corpora- tion tax gain is related to an audit assessment, of which about $50 million had been expected in June.
https://lao.ca.gov/reports/1995/update_california_6-1995.pdf