Analysis of the 1995-96 Budget Bill: The Joint Venture Program

Franchise Tax Board data for 1993 (the most recent year availabl e) is incomplete, but so far shows very little use of the tax credit. Federal tax credits are also available to Joint Venture employers; the extent of their use and cost is also un known.
https://lao.ca.gov/analysis_1995/chd5240e.html

^[PDF] LAO 1996 Budget Analysis: Higher Education Chapter

LAO 1996 Budget Analysis: Higher Education Chapter University of California General Fund $1,825.4 $1,917.7 $2,041.8 $124.1 6.5% 1996 higher education capital outlay bond fund — — 10.0 10.0 —b Student fee revenues 456.6 476.3 483.3 7.0 1.5 Totals $2,282.0 $2,394.0 $2,535.1 $141.1 5.9% California State University General Fund $1,578.1 $1,673.8 $1,769.3 $95.5 5.7% Student fee revenues 341.6 343.6
https://lao.ca.gov/analysis_1996/a96f.pdf

1997-98 Budget Analysis, General Government Departments Part 1

This decrease is due mainly to the end of $6.4  million in one-time costs in the current year, supported by special fund loans (Contractors' License Fund and Tax Preparers Fund), for enforcement workload related to the Cemetery Act.
https://lao.ca.gov/analysis_1997/general_govt_depts1-a_anal97.html

^[PDF] LAO 1997 Budget Analysis: IV Perspectives on State Expenditures Chapter

Date Savings State Federal Assumed Legislation Action Effective Budget AFDC/TANF Statewide 4.9 percent grant reduction Yes No 11/1/97 160 No COLA Yes No 11/1/97 85 Eliminate grant reduction exemptions Yes No 1/1/98 48 Eliminate renters' credit Yes No 1997 525c Federal Assumptions Reimbursements for illegal immigrant No Yes — $299 incarceration costsd Reimbursements for Medi-Cal costs of No Yes
https://lao.ca.gov/analysis_1997/part_4a_expenditures_pi97.pdf

LAO Analysis of the 1998-99 Budget Bill General Government Departmental Issues 1

At that time, the DIR justified the expansion using EDD funds on the basis that the increased effort would result in $1.8  million in collections from assessments for various employment and tax law violations.
https://lao.ca.gov/analysis_1998/general_govt_depts1_anl98.html

1998-99 Perspectives and Issues: Major Expenditure Proposals in the 1998-99 Budget-Part 2

This credit, which provides a refundable tax credit of $60 to single renters and $120  to married couples and heads of households, has been suspended in each year since 1993. Under existing law, the credit is scheduled to be reinstated in 1998.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_1_fiscal_picture2_pandi98.html

1998-99 Budget Issues: Higher Education Enrollments: Is A Tidal Wave Coming?

State Should Review Fee Policies in Light of Federal Tax Credit. The federal tuition tax credits create both opportunities and concerns for California. It provides an opportunity for California to increase resources for higher education without significantly affecting the after-tax price of higher education for students and their families.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_5b_highered_tidalwave_pandi98.html

^[PDF] LAO 1998 Budget Analysis: Highlights of the P & I Chapter

(Analysis, page A-16.) 14 n While the funding outlook shows significant improvement, uncertainties remain that may affect the funding picture, including the level of federal funds, the level of gas tax revenues, and potentially higher expenditures for the budget year.
https://lao.ca.gov/analysis_1998/press_release_98-99.pdf

^[PDF] LAO 1999 Perspectives and Issues: YEAR-ROUND OPERATION IN HIGHER EDUCATION

(Imagine, for example, possible opportunities for accounting in- ternships during the tax season.) Unemployment rates for young adults are highest in summer. Year- round operation would allow students to enter the workforce when it is most advantageous to so.
https://lao.ca.gov/analysis_1999/1999_pandi/part5b/part5b_year-round_pandi99.pdf

^[PDF] 2000 Budget Perspectives and Issues: State Fiscal Picture

In particular, it does not incorporate the over 35 percent increase in year-end personal income tax estimated payments which suggests that the trend in personal income tax revenues is well above the budget forecast.
https://lao.ca.gov/analysis_2000/2000_pandi/part1/pandi_pt1_2000.pdf