1999-00 Perspectives and Issues: Overhauling the State's Infrastructure Planning and Financing Process

Other funding options for highways that would not have a General Fund impact are (1) increasing gas taxes and /or truck weight fees or (2) proposing bonds to be repaid from transportation revenues rather than the General Fund.
https://lao.ca.gov/analysis_1999/1999_pandi/part5a/part5a_infrastructure_pandi99.html

^[PDF] LAO 1999 Perspectives and Issues: SHIFTING GEARS, RETHINKING PROPERTY TAX SHIFT RELIEF

Not only is the base tax rate set in the State Constitution (at 1 percent), state statutes control the distribution of tax revenues among local governments. The state laws governing the allocation of property taxes are based substan- tially on the tax rates of local governments more than 20 years ago.
https://lao.ca.gov/analysis_1999/1999_pandi/part5c/part5c_shifting-gears_pandi99.pdf

^[PDF] LAO 1999 Perspectives and Issues: CALWORKS COMMUNITY SERVICE

Figure 1 Comparison of Net Monthly Income Wage-Based and Workfare Approaches 1999-00 Family of Three (High-Cost County) Workfare Wage-Based Difference Grant Income $624 —a -$624 Earned Income — $624 624 Food Stamps 249 302 53 Earned Income Tax Credit — 250 250 FICA Taxes — -48 -48 Net Monthly Income $873 $1,128 $255 Federal Poverty Guideline $1,138 $1,138 Percent of Poverty Guideline 77% 99% a Assumes no earned income disregard, per LAO recommendation.
https://lao.ca.gov/analysis_1999/1999_pandi/part5e/part5e_calworks_pandi99.pdf

^[PDF] LAO 1999 Budget Analysis: General Government Chapter

They are to: • Discontinue mailing tax booklets to filers who use either a tax preparer or automated software to file the previous year’s taxes. • Realize budget savings resulting from elimination of the Employee Confirmation Report.
https://lao.ca.gov/analysis_1999/general_govt/gen_govt_anl99.pdf

LAO Analysis of the 1999-00 Budget Bill Resources Departmental Issues 1

Through this act, owners of undeveloped property are offered reduced local tax assessments in exchange for agreeing not to develop the land for ten years. These contracts between landowners and local governments are renewable.
https://lao.ca.gov/analysis_1999/resources/resources_depts1_anl99.html

2000 Budget Perspectives: Fiscal Challenge From Three Major Lawsuits

Property Tax Shift. The superior court in Sonoma County ruled that the tax shift (also referred to as "ERAF", after the name of the fund the property taxes were deposited into, the "Educational Revenu e Augmentation Fund") is a state mandate.
https://lao.ca.gov/analysis_2000/2000_pandi/part5c/part5c_3lawsuits_pandi00.html

2000 Budget Analysis: General Govt Depts #6

Since the property tax shifts reduced the share of each property tax dollar collected that goes to a county, counties experienced a decline in the financial incentive to invest in the property tax administration system.
https://lao.ca.gov/analysis_2000/general_govt/gen_depts6_anl00.html

2001 Budget Analysis:Public Health

Tobacco Prevention Program Expansion Background State smoking prevention programs have traditionally been funded by Proposition 99 tobacco tax revenues. Proposition 99, the Tobacco Tax and Health Protection Act of 1988, establis hed a 25-cent tax on cigarettes and other tobacco products.
https://lao.ca.gov/analysis_2001/health_ss/hss_8_public_health.htm

2002-03 Budget Analysis: General Government, State Retirement Contributions

While the deferred special fund contributions would not benefit the state's fiscal condition in the budget year, the additional cost that results could necessitate increases in various fees and taxes in the future.
https://lao.ca.gov/analysis_2002/general_govt/gen_2_cc_retirement_anl02.htm

LAO 2003-04 Budget Analysis: General Government, State Retirement Contributions

In addition, PERS has indicated that this alternative is "off the table " for their consideration because (1) it raises tax-exemption issues for the pension fund's investments and (2) the administration is not proposing a retirement benefit enhancement in exchange for the loan.
https://lao.ca.gov/analysis_2003/general_govt/gen_2_cc_retirement_anl03.htm