^[PDF] The 2020-21 Budget: Structuring the Budget

The MCO tax generates General Fund benefit by taxing enrollment in MCOs and using that revenue to offset General Fund costs in Medi-Cal. The MCO tax requires federal authorization. The Governor’s budget assumed the federal government would eventually approve it in 2021-22.
https://lao.ca.gov/reports/2020/4150/structuring-budget-021020.pdf

^[PDF] Update: Racial and Ethnic Disproportionalities and Disparities in California’s Child Welfare System

Child Welfare System Involvement and Poverty Are Strongly Correlated L E G I S L AT I V E A N A LY S T ’ S O F F I C E 8 Research Finds Concrete Supports Can Reduce Risks of Child Maltreatment „ A growing body of research finds that increasing direct economic supports (such as the Earned Income Tax Credit and general cash assistance) is associated with a significant reduction in child maltreatment.
https://lao.ca.gov/handouts/socservices/2024/Child-Welfare-Disparities-040324.pdf

^[PDF] Local Sales Tax Revenue Allocation

Local Sales Tax Revenue Allocation Assembly Committee on Revenue and Taxation Hon. Jacqui Irwin, Chair P R E S E N T E D T O : L E G I S L A T I V E A N A L Y S T ’ S O F F I C E Local Sales Tax Revenue Allocation N O V E M B E R 1 5 , 2 0 2 3 L E G I S L AT I V E A N A LY S T ’ S O F F I C E 1 Allocation of Bradley-Burns Revenue Driven by Place of Sale.
https://lao.ca.gov/handouts/state_admin/2023/Sales-Tax-Revenue-111523.pdf

^[PDF] Based on data collected by FTB, the state distributed $9.2

Based on data collected by FTB, the state distributed $9.2 billion in tax refunds to 16.8 million tax filers. Figure 2 on the next page shows the distribution of tax refunds by tax status and adjusted gross income (AGI) level.
https://lao.ca.gov/letters/2024/Better-for-Families-Letter-040124.pdf

^[PDF] Background Left align medium figures and tables here Large

Background Left align medium figures and tables here Large figure margin Large figure margin L E G I S L AT I V E A N A LY S T ’ S O F F I C E 3 Governor’s Proposal Governor’s Cap-and-Trade Expenditure Plan (In Millions) Program Department 2020-21 2021-22 Existing Spending Commitments $1,556 $1,571 Continuous Appropriationsa $1,297 $1,383 High-speed rail High-Speed Rail Authority 499 532
https://lao.ca.gov/handouts/resources/2021/The-2021-22-Budget-Cap-and-Trade-Expenditure-Plan-021021.pdf

^[PDF] The 2021-22 Budget: Trial Court Operations Proposals

The amount collected above the LCFF allotment is known as excess property tax. Because the amount of property tax revenue collected can change from year to year, the amount of excess property tax also can change from year to year.
https://lao.ca.gov/reports/2021/4362/Trial-Court-Operations-021121.pdf

^[PDF] A student’s right to a high-quality public education.

About three-quarters of the total funding for K-12 education comes from an allotment of state General Fund and local property tax revenue that the Constitution requires to be set aside for public schools and community colleges.
https://lao.ca.gov/ballot/2022/220508.pdf

^[PDF] The 2021-22 Budget: Behavioral Health: Continuum Infrastructure Funding Proposal

These sources include (1) dedicated vehicle license fee and sales tax revenue streams known as “realignment” funds, (2) revenues from the Mental Health Services Fund (MHSF)—funded through a 1 percent tax on incomes over $1 million, and (3) federal funding accessed through Medi-Cal (California’s state Medicaid program).
https://lao.ca.gov/reports/2021/4379/Behavioral-Health-Continuum-Infrastructure-021721.pdf

^[PDF] The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Tax credits are provisions in California’s tax laws that allow taxpayers to directly reduce their taxes dollar for dollar. Most business tax credits provide an incentive for companies to alter their behavior in certain ways.
https://lao.ca.gov/reports/2022/4500/temp-limits-business-tax-012622.pdf

^[PDF] The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Federal Tax Laws Exempt Pandemic-Related Financial Assistance. Federal personal income tax and corporation tax laws generally consider grants and forgiven loans as taxable business income. However, the federal tax laws were changed to specifically exclude these pandemic-related financial assistance programs from taxable income.
https://lao.ca.gov/reports/2022/4501/fed-tax-conformity-012622.pdf