^[PDF] The 2018-19 Budget: California's New Tax Departments

Under a memorandum of understanding, CDTFA administers the alcoholic beverage tax and the insurance tax on behalf of BOE. These programs— listed under CDTFA’s budget—account for nearly $4 million and 21 FTE employees.
https://lao.ca.gov/reports/2018/3796/new-tax-departments-040418.pdf

^[PDF] The 2018-19 Budget: Repaying the CalPERS Borrowing Plan

(The PMIA also holds funds on behalf of cities, counties, and other local entities in the spearate Local Agency Investment Fund.) Over the last six months, the daily balance in the PMIA has averaged roughly $72 billion.
https://lao.ca.gov/reports/2018/3797/Repaying-CalPERS-Borrowing-040418.pdf

^[PDF] The 2018-19 Budget: California Spending Plan

Proposition 56, approved by voters in 2016, raised state taxes on tobacco products and dedicates the majority of its associated revenues to Medi-Cal . The spending plan allocates up to $1 .26 billion in Proposition 56 revenues to be spent in Medi-Cal in 2018-19 on the following purposes: • Up to $821 Million for Provider Payment Increases.
https://lao.ca.gov/reports/2018/3870/spending-plan-2018.pdf

^[PDF] What Are California's Major School Readiness Programs.indd

Counts/amounts for Transitional Kindergarten and Head Start from 2014-15. c Improving Head Start for School Readiness Act of 2007. d Refl ects 2014-15 rates under Local Control Funding Formula not including concentration funding. e Some First 5 programs provide additional funding to support additional preschool slots in their counties.
https://lao.ca.gov/sections/education/ed-basics/What-Are-CA-Major-School-Readiness-Programs.pdf

^[PDF] FAQ: Issue 5

.  Middle-income students at UC, CSU, and CCC who do not receive grants or waivers to cover their education fees may claim the federal American Opportunity or Lifetime Learning tax credits. – The American Opportunity Tax Credit (AOTC) allows stu- dents with family incomes up to $180,000 to subtract all or a portion of their educational expenses, up to $2,500, from their families’ tax liability.
https://lao.ca.gov/sections/higher_ed/FAQs/Higher_Education_Issue_05.pdf

^[PDF] How Does California’s Support for Higher Education Compare With Other States?

State Higher Education Spending Per Capitaa 2009 aIncludes local property taxes for California Community Colleges. How Does California’s Support for Higher Education Compare With Other States? (Continued) This is one of a series of issue briefs examining important questions about higher education funding in California.
https://lao.ca.gov/sections/higher_ed/FAQs/Higher_Education_Issue_13.pdf

How Does California’s Local Government Fiscal Base Rate?

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide12.html

Property Tax Allocation

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide14.html

Second Crack: Not Conducive to Broad Economic Growth

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide17.html

What Fiscal Incentive Do Cities Face?

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide19.html