^[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/2015/3304/2.pdf

^[PDF] The 2016-17 Budget: Overview of the Governor’s Budget

The Governor also has a revised proposal to restructure the tax on MCOs while cutting other taxes on affected health plans. The Governor uses a small portion of the revenues from this tax for the In-Home Supportive Services program.
https://lao.ca.gov/reports/2016/3324/budget-overview-011116.pdf

^[PDF] The 2016-17 Budget: Transportation Proposals

This is because under the Governor’s plan, the new revenues allocated to SHOPP would come from permanent tax increases that would continue even when the need for funding is less in the future. Governor’s Accountability Measures Are Limited.
https://lao.ca.gov/reports/2016/3366/transportation-proposals-022316.pdf

^[PDF] A Required Report on Student Fee Transparency and Accountability

Consideration also shall be given to the availability of fi nancial aid, including work-study, tax credits and institutional fi nancial aid. [Education Code Section 66028.2 (a)] • Consideration shall be given to the extent to which fee rates and 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 A2- institutional fi nancial aid practices are maximizing the availability of
https://lao.ca.gov/reports/2016/3416/student-fee-040616.pdf

^[PDF] Options for Modifying the State Child Care Tax Credit

As seen in Figure 1 (see next page), child care costs Tax Credits Versus Tax Deductions A taxpayer’s liability is determined by applying the relevant tax rates to their taxable income. A tax credit can be used to reduce a taxpayer’s final liability after tax rates are applied.
https://lao.ca.gov/reports/2016/3417/state-child-care-tax-credit-040716.pdf

^[PDF] Tracking Changes in Estimates of Proposition 98 Minimum Guarantee.indd

Tracking Changes in Estimates of Proposition 98 Minimum Guarantee.indd 2014-15 General Fund tax revenue $111,975 $112,448 $474 Proposition 98 General Fund 49,554 50,029 475 2015-16 General Fund tax revenue $120,205 $118,516 -$1,688 Proposition 98 General Fund 49,992 49,773 -218 2016-17 General Fund tax revenue $124,154 $123,222 -$933 Proposition
https://lao.ca.gov/reports/2016/3468/EdBudget-052016.pdf

^[PDF] A Review of the California National Guard Education Assistance Award Program

Contributions are not tax deductible but earnings on contributions are exempt from taxes. e Student earns at least the federal minimum wage ($7.25 per hour). Students typically are assigned less than 20 hours per week.
https://lao.ca.gov/reports/2016/3501/National-Guard-Educ-Award-Prog-092716.pdf

^[PDF] California's First Film Tax Credit Program

The Franchise Tax Board (FTB), which administers corporation and personal income taxes, is unable to easily track the transfer, assignment, and use of most film tax credits because many taxpayers do not file electronically.
https://lao.ca.gov/reports/2016/3502/First-Film-Tax-Credit-Prog-092916.pdf

^[PDF] Improving State’s Approach to Park User Fees

Other funding sources for state park operations include revenue from fuel taxes, federal highway dollars for trails, the cigarette surtax, and various special funds designated for natural resource habitat protection.
https://lao.ca.gov/reports/2017/3527/park-user-fees-011217.pdf

^[PDF] The 2018-19 Budget: Resources and Environmental Protection

In addition, AB 398 and subsequent budget legislation created the following ongoing GGRF allocations: • Backfill Revenue Loss From Expanded Manufacturing Sales Tax Exemption. Assembly Bill 398 extended the sunset date from December 31, 2022 to July 1, 2030 for a partial sales tax exemption for certain types manufacturing and research and development equipment (hereafter referred to as the “manufacturing exemption”) .
https://lao.ca.gov/reports/2018/3747/2018-19-resources-analysis-021418.pdf