^[PDF] Sports wagering.

At the same time, state and/or local revenues could increase due to required fees (such as regulatory fees), payments (such as a share of sports wagering revenues), or tax revenues from economic activity associated with sports wagering.
https://lao.ca.gov/ballot/2023/230549.pdf

^[PDF] Cannabis and certain psychedelic drugs.

Cannabis-Related Taxes. Adult use cannabis is subject to state and local sales taxes. Both adult use and medicinal cannabis are subject to a 15 percent state excise tax, which generated over half a billion dollars in revenue in 2022-23.
https://lao.ca.gov/ballot/2023/230550.pdf

^[PDF] Trends in Higher Education: Finance

Core funds refer mainly to state General Fund and student tuition revenue, and, at the community colleges, local property tax revenue. These core funds support the segments’ core academic missions. State General Fund and student tuition revenue tend to be fungible, or interchangeable, meaning the segments use them to cover the same types of costs.
https://lao.ca.gov/reports/2024/4900/EdTrends-Finance-050924.pdf

^[PDF] Assessing Recent Changes to California Competes

California Competes is an economic development tax incentive program that allows the administration to negotiate tax credit agreements with individual companies that agree to meet multiyear hiring and investment targets.
https://lao.ca.gov/reports/2020/4213/changes-california-competes-033020.pdf

^[PDF] The 2022-23 Budget: Analysis of the Medi-Cal Budget

The current MCO tax has been in place since January 2020 and generates an annual net General Fund benefit of over $1.5 billion. While early versions of the MCO tax taxed MCOs based on their revenues, the recent versions of the MCO tax have taxed MCOs based on their enrollment.
https://lao.ca.gov/reports/2022/4522/medi-cal-budget-020922.pdf

^[PDF] Overview of College Savings Accounts

Roth, 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 Overview of College Savings Accounts A P R I L 2 5 , 2 0 1 9 Text Margins 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 1 College Savings Accounts in the National Context X Federal Law Authorizes College Savings Accounts That
https://lao.ca.gov/handouts/education/2019/Savings-Accounts-042519.pdf

^[PDF] Community College Apportionment Issues

The larger shortfall is due to higher apportionment costs and lower estimates of offsetting revenues (primarily local property tax revenue that has been revised downward). A Few Key Considerations in Deciding Whether to Cover Apportionment Shortfall „ Covering the shortfall would signal support for the new funding formula, with its emphasis on improving community college student
https://lao.ca.gov/handouts/education/2019/Apportionment-Issues-041119.pdf

^[PDF] School Facilities

.)  These bonds are repaid using local property tax surcharges.  From 2001 through 2018, voters approved $115 billion in local general obligation bonds for K-12 school facilities. As of early 2019, $43 billion in local bond authority remains unsold.
https://lao.ca.gov/handouts/education/2019/School-Facilities-040919.pdf

^[PDF] Background on the California Earned Income Tax Credit

Background on the California Earned Income Tax Credit Senate Budget and Fiscal Review Committee Subcommittee 4 on State Administration and General Government Hon. Maria Elena Durazo, 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 Background on the California Earned Income Tax Credit A P R I L 1 1 , 2 0 1 9 L E G I S L AT I V E A
https://lao.ca.gov/handouts/state_admin/2019/CA-EITC-041119.pdf

^[PDF] The 2022-23 Budget: Fuel Tax Rates

Advance notice of future tax rates is very helpful for taxpayers and tax administrators. For smooth implementation, the Department of Tax and Fee Administration (CDTFA) generally advises state and local lawmakers to enact sales and excise tax rate changes at least 90 days before they go into effect.
https://lao.ca.gov/reports/2022/4528/fuel-tax-rates-021122.pdf