^[PDF] The 2023-24 Budget: Considering Inflation’s Effects on State Programs

In each case, the Legislature might set expectations for the other entities in using the funds, but to a large extent, the other entity is responsible for making decisions about how to allocate state funds, usually alongside other funding sources (such as local property tax revenue or student tuition revenue).
https://lao.ca.gov/reports/2022/4647/Inflation-Effects-on-State-Programs-111622.pdf

^[PDF] Update on Major Recent Housing Augmentations

About $500 million in discretionary tax credits is available in 2023-24. Applications for the credits are due April 23, 2024. The Governor’s budget does not propose additional discretionary tax credits in 2024-25, but does continue the ongoing statutory low-income tax credit of around $100 million.
https://lao.ca.gov/handouts/socservices/2024/Housing-Augmentation-Updates-031124.pdf

^[PDF] How High? Adjusting California’s Cannabis Taxes

Adjusting California’s Cannabis Taxes Type of Tax Recommended? Best Taxed Event and Point of Collection Recommended Rate Based on weight of harvested plants Basic Ad Valorem
https://lao.ca.gov/reports/2019/4125/4125-factsheet.pdf

^[PDF] How High? Adjusting California’s Cannabis Taxes

Thus, while a tax cut clearly would reduce the size of the illicit market to some extent (and a tax increase would expand it), we cannot quantify the extent of this effect. Taxes Likely Have Little Effect on Exports.
https://lao.ca.gov/reports/2019/4125/cannabis-taxes-121719.pdf

^[PDF] The 2023-24 Budget: Updates on Recent Housing and Homelessness Augmentations and Overview of Proposed Budget Changes

In 2017, the state established a new ongoing source of funding for housing based on a real estate document fee. — Building Homes and Jobs Act of 2017 (SB 2). „ Existing Tax Credits. Low-Income Housing Tax Credit Program provides tax credits to builders of rental housing affordable to low-income households. — State Low-Income Housing Tax Credit Program.
https://lao.ca.gov/handouts/socservices/2023/2023-24-Budget-Housing-Homelessness-Proposed-Budget-Changes-032923.pdf

^[PDF] Psilocybin.

The amount of sales tax revenue collected would depend on the portion of sales that are not for religious, therapeutic, or medical purposes, which would be exempt from sales tax under the Hon. Xavier Becerra 4 December 24, 2019 measure.
https://lao.ca.gov/ballot/2019/190643.pdf

^[PDF] Disposal and Recycling of Single-Use Plastic Packaging and Foodware

Creates a New Tax on Plastic Packaging and Foodware Creates New Tax Beginning in 2022. This measure creates a new tax on each individual item of single-use plastic packaging and foodware sold in California beginning in 2022.
https://lao.ca.gov/ballot/2019/190644.pdf

^[PDF] Social media platforms.

How these actions could impact the revenues of social media platforms, and whether these revenue impacts would impact state and local tax revenue, is uncertain. Hon. Rob Bonta 3 February 6, 2024 Summary of Fiscal Effects.
https://lao.ca.gov/ballot/2023/230609.pdf

^[PDF] Proposed Constitutional and Statutory Measure Related to Gaming

Imposes a Sports Wagering Tax. The measure imposes a 10 percent tax on horse racing tracks offering sports wagering. The tax is applied to the amount of sports wagers made daily after deducting any payouts of winnings.
https://lao.ca.gov/ballot/2019/190661.pdf

^[PDF] The 2024-25 Budget: Crafting Climate, Resources, and Environmental Budget Solutions

This anomalous General Fund spending was enabled by the significant tax revenue surpluses the state received (and expected to receive) over the past couple of years . Figure 1 highlights these trends .
https://lao.ca.gov/reports/2024/4841/Crafting-Climate-Resources-Environmental-Budget-Solutions-021424.pdf