^[PDF] The 2023-24 Budget: Medi-Cal Fiscal Outlook

The current MCO tax has been in place since January 2020 and is scheduled under current law to end in December 2022. We project the end of this tax will increase General Fund spending by $1.5 billion in 2023-24.
https://lao.ca.gov/reports/2022/4649/Medi-Cal-Fiscal-Outlook-111622.pdf

^[PDF] The 2020-21 Budget: Overview of the Governor’s Budget

Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/reports/2020/4135/budget-overview-2020.pdf

^[PDF] Wildfires, Emergency Readiness, and Response

Proposal for Tax Backfills Involves Policy Choices. The Legislature has discretion in providing local assistance in the event of a disaster. Accordingly, the Legislature will face policy choices about how to prioritize providing local governments with assistance given limited state funding.
https://lao.ca.gov/handouts/resources/2019/Wildfires-Emergency-Response-013119.pdf

^[PDF] Initiative Statute: Provides Additional Funding for Arts and Music Education in Public Schools

L E G I S L AT I V E A N A LY S T ’ S O F F I C E 2 Background Constitutional Funding Requirement for Schools and Community Colleges „ Proposition 98 (1988) requires the state to set aside a minimum amount of state General Fund and local property tax revenue each year for public schools and community colleges.
https://lao.ca.gov/handouts/education/2022/Initiative-Statute-Provides-Additional-Funding-for-Arts-and-Music-Education-in-Public-Schools-060122.pdf

^[PDF] The 2022-23 Budget: Initial Comments on the State Appropriations Limit Proposal

This alternative can include one, or any combination, of the following: • Lower Tax Revenues. In order to reduce tax revenues for tax year 2021, the Legislature most likely would need to act very soon, but the state also could lower revenues for 2022 in the coming months.
https://lao.ca.gov/reports/2022/4515/SAL-Proposal-020422.pdf

^[PDF] Ad Valorem Taxes Taxes based

Ad Valorem Taxes Taxes based on the value of property are known as ad valorem taxes. Proposition 13 capped the ad valorem property tax rate at 1 percent plus voter-approved add-on rates to for certain debt repayments.
https://lao.ca.gov/reports/2018/3805/ca-tax-system-041218.pdf

^[PDF] 2019-20 Cap-and-Trade Expenditure Plan (In Millions) Program

2019-20 Cap-and-Trade Expenditure Plan (In Millions) Program Department Amount Continuous Appropriations $1,334 High-speed rail High-Speed Rail Authority 556 Affordable housing and sustainable communities Strategic Growth Council 445 Transit and intercity rail capital Transportation Agency 222 Transit operations Department of Transportation 111 Other Spending Commitments $221 State Responsibility
https://lao.ca.gov/sections/resources/energy/cap-and-trade-expenditure.pdf

^[PDF] Increasing Transparency of County Office of Education Spending

(For example, with special education funding that is transferred to school districts and certain local property tax transferred to trial courts.) In addition, COEs conduct a wide range of activities with LCFF—their primary state funding source.
https://lao.ca.gov/reports/2024/4883/County-Office-of-Education-LCAPs-031424.pdf

^[PDF] Personal finance education.

The state meets the minimum requirement by providing schools with funding from local property tax revenue and state tax revenue. PROPOSAL Requires Students to Complete a Personal Finance Course to Graduate High School.
https://lao.ca.gov/ballot/2023/230492.pdf

^[PDF] Managed care organization tax, Amendment #1

Overview of MCO Tax California Taxes MCOs’ Enrollment to Help Cover its Share of Medi-Cal Costs. One of the fund sources California currently uses to support Medi-Cal is a tax on MCOs known as the “MCO tax.”
https://lao.ca.gov/ballot/2023/230497.pdf