^[PDF] The 2020-21 Budget: Higher Education Analysis

Excess Tax Districts System Could Soon Have Eighth “Excess Tax” Community College District. Each year, the state excludes some property tax revenue from calculations of the Proposition 98 minimum guarantee .
https://lao.ca.gov/reports/2020/4168/higher-ed-analysis-022020.pdf

^[PDF] The 2020-21 Budget: Governor’s IT Project Proposals

This section considers some of the opportunities within each of the three groups of budget requests that we Figure 3 2020‑21 Budget Requests for Planning Resources to Complete the PAL Processa (In Thousands) State Government Entities Proposed IT Projects 2020‑21 Total Funds General Fund Department of State Hospitals Electronic Health Record—Core Modules $9,606 $9,606 State Controller’s Office
https://lao.ca.gov/reports/2020/4170/IT-project-proposals-022020.pdf

^[PDF] The 2020-21 Budget: Taxation of E-Cigarettes

• How would the tax rate affect e-cigarette use? • How would the tax rate affect other outcomes, such as cigarette smoking? • How would the tax rate affect compliance with the tax? • How would the tax interact with other state and federal policies?
https://lao.ca.gov/reports/2020/4171/ecigarette-taxation-022420.pdf

^[PDF] The 2020-21 Budget: Resources and Environmental Protection

The 2020-21 Budget: Resources and Environmental Protection
https://lao.ca.gov/reports/2020/4178/resources-enviro-protection-022520.pdf

^[PDF] The 2020-21 Budget: California Student Aid Commission

Students with dependent children qualify for a supplemental award that brings nontuition coverage to a maximum of $6,000 for Cal Grant A and B recipients and $4,000 for Cal Grant C recipients. b All Cal Grant B recipients also receive a supplemental award (up to $24) funded by the College Access Tax Credit.
https://lao.ca.gov/reports/2020/4182/CSAC-022720.pdf

^[PDF] The 2021-22 Budget: Overview of the Governor's Budget

Including this payment, total Proposition 98 funding for schools and community colleges in 2021-22 is $88.1 billion—$60.8 billion from state General Fund and $27.3 billion from local property tax revenue.
https://lao.ca.gov/reports/2021/4309/budget-overview-2021.pdf

^[PDF] The 2021-22 Budget: Business Tax Incentives

Federal Deduction for State and Local Taxes Limited to $10,000. Federal personal income tax filers may deduct up to $10,000 of state and local taxes (SALT) from their taxable income. Prior to the 2017 federal tax changes, there was no upper limit on the amount of state and local taxes a filer could deduct.
https://lao.ca.gov/reports/2021/4327/business-tax-incentives-012821.pdf

^[PDF] The 2021-22 Budget: The Governor’s Suspension Proposal

Recent budgets have used funding from Proposition 56, which established a higher tax on tobacco products, to increase provider payments in Medi-Cal. If the suspensions went into effect, most of these payment increases would cease.
https://lao.ca.gov/reports/2021/4328/Suspension-Proposal-012921.pdf

^[PDF] About 10 percent of school districts have local property

About 10 percent of school districts have local property tax revenue exceeding their allotments calculated under the Local Control Funding Formula. The state allows these districts to keep this additional revenue and treat it like other general purpose funding.
https://lao.ca.gov/reports/2021/4329/District-Choice-Evaluation-020121.pdf

^[PDF] Evaluating State Economic Stimulus Proposals

Similarly, a tax reduction also may increase employment, spending, and investment in the private sector by increasing residents’ after-tax incomes. These direct economic effects can increase the overall size of the state’s economy provided they do not “crowd out” other economic activity, as we discuss below. • Multiplier Effects.
https://lao.ca.gov/reports/2021/4331/Economic-Stimulus-Proposals-020121.pdf