^[PDF] The 2024-25 Budget: Child Care

As part of the 2022-23 budget package, the state eliminated the cannabis cultivation tax, which provided roughly one-fifth of Proposition 64 tax revenue. Recognizing the resulting fiscal risk, the budget package also established a target funding level for programs that receive Proposition 64 revenues (the “2020-21 baseline”) and included provisions intended to keep funding from falling below that target.
https://lao.ca.gov/reports/2024/4893/Child-Care-041524.pdf

^[PDF] Minimum wage.

Changes in Tax Revenues. The measure would affect income tax and sales tax revenues. • Income Tax Revenues. The state collects a personal income tax on income earned within the state, including wages and business owners’ incomes.
https://lao.ca.gov/ballot/2021/210631.pdf

^[PDF] The 2022-23 Budget: Overview of the Governor’s Budget

TAXES Business Tax Reductions Lifts Temporary Limits on Business Tax Provisions. The Governor’s budget proposes to end, one year early, temporary limits on the ability of businesses to use NOL deductions and tax credits to reduce their tax payments.
https://lao.ca.gov/reports/2022/4492/2022-budget-overview-011322.pdf

^[PDF] The 2021-22 Budget: California Department of Food and Agriculture

Additionally, Chapter 798 of 2017 (AB 1499, Gray) provides fairs with a percentage of state sales tax revenues that are generated from activities on fairgrounds, roughly $19 million in 2019-20. Fairs Operate Under a Variety of Governance Structures.
https://lao.ca.gov/handouts/state_admin/2021/The-2021-22-Budget-CDFA-021721.pdf

^[PDF] The 2021-22 Budget: Interest Payment on Federal Unemployment Insurance Loan

UI Program Is Financed With Payroll Taxes Paid by Employers. Employers pay both state and federal UI payroll taxes. State UI tax revenues are deposited into the state’s UI trust fund to pay benefits to unemployed workers.
https://lao.ca.gov/reports/2021/4360/Interest-Payment-Federal-UI-Loan-021021.pdf

^[PDF] Taxpayer protection and government accountability.

Local Government Taxes and Fees. The largest local government tax is the property tax, which raises roughly $75 billion annually. Other local taxes include sales taxes, utility taxes, and hotel taxes.
https://lao.ca.gov/ballot/2021/210624.pdf

^[PDF] The 2022-23 Budget: Cap-and-Trade Expenditure Plan

Figure 1 Proposed 2022-23 Cap-and-Trade Expenditure Plan (In Millions) Program Amount Continuous Appropriationsa $1,465 High-speed rail $487 Affordable housing and sustainable communities 389 Forest health and fire prevention 200 Transit and intercity rail capital 195 Transit operations 97 Safe drinking water program 97 Other Existing Commitments $239 SRA backfill $79 Manufacturing sales
https://lao.ca.gov/reports/2022/4496/cap-and-trade-expenditure-plan-012522.pdf

^[PDF] Excess ERAF: A Review of the Calculations Affecting School Funding

Property Tax Basics Many Local Agencies Receive Property Tax Revenue. Property owners in California pay a tax of at least 1 percent on the assessed value of their properties. The State Constitution requires the proceeds of the property tax to be allocated for local agencies in the county where the revenue is collected.
https://lao.ca.gov/reports/2020/4193/excess-ERAF-030620.pdf

^[PDF] The 2023-24 Budget: Overview of the Spending Plan

Health Reauthorizes MCO Tax and Makes Related Program Augmentations. The budget package includes trailer bill legislation (Chapter 13 of 2023 [AB 119, Committee on Budget]) to renew a tax on health insurance plans known as the MCO tax.
https://lao.ca.gov/reports/2023/4788/2023-Spending-Plan-081623.pdf

^[PDF] Overview of the Legislature’s Budget Package

Managed Care Organization (MCO) Tax. Adopts proposed MCO tax, as well as proposed allocation of tax’s fiscal benefit toward replacing General Fund support in Medi-Cal, increasing certain Medi-Cal provider rates, and providing other augmentations.
https://lao.ca.gov/handouts/state_admin/2023/Budget-Package-Overview-061423.pdf