2007 Initiative Analysis: The McCauley-Rooker Wealth Tax and Oceans Preservation Act (version 3) (Amendment #1-NS)

The measure institutes a state wealth tax levied on the net assets of individuals with values in excess of about $40  million as of January 1, 2008. The wealth tax would be based on the tax rates established by the federal estate tax, which has a progressive structure and whose top rate in calendar year 2007 is 45  percent.
https://lao.ca.gov/ballot/2007/070842.aspx

The 2022-23 Budget: Expanded Learning Programs

Feb 16, 2022 - This system of support includes the California Department of Education, 16 county offices of education across 11 regions, and contracted technical assistance providers. The  technical assistance provides schools with ongoing support to help them create effective programs.
https://lao.ca.gov/Publications/Report/4545

2005 Initiative Analysis:Wealth Tax. (Amendment #1-S.)

It also eliminates the current alternative minimum tax for both the PIT and the CT. Curtails Certain Tax Expenditures. The measure eliminates or restricts certain so-called tax expenditure programs (TEPs).
https://lao.ca.gov/ballot/2005/050639.htm

The 2020-21 Budget: Criminal Justice Proposals

Feb 18, 2020 - Currently, CDCR contracts with six facilities —three in Los Angeles County and one each in Kern, Butte, and San Diego Counties —that provide a total of 662 b eds. The department is in the process of contracting with a seventh facility in Riverside County, which is expected to be activated in June 2020 and provide an additional 100 b eds.
https://lao.ca.gov/Publications/Report/4164

The 2018-19 Budget: Overview of the Governor’s Proposition 98 Budget Package

Jan 18, 2018 - Of this amount, the majority ($55  million) would fund county offices of education (COEs) to support districts flagged for improvement under the state ’s new accountability system. The package also includes $10  million for special education agencies to support districts flagged for improvement due to special education performance issues, $7  million for the California
https://lao.ca.gov/Publications/Report/3732

The 2022-23 Budget: Water and Drought Response Proposals

Jan 31, 2022 - For example, if the Legislature were to reject or approve a lower amount of spending on the proposed water‑related activities that the administration excludes from SAL, it would generally need to repurpose the associated funding for other SAL‑related purposes, such as tax reductions or an alternative excluded expenditure.
https://lao.ca.gov/Publications/Report/4509

^[PDF] LAO 1997 Budget Analysis: III Perspectives on State Revenues Chapter

Applicable tax rates and tax credits are then applied to arrive at a final state tax liability. California generally conforms, either in whole or part, to federal tax law regarding many of its tax exemptions, exclusions, deductions, and credits.
https://lao.ca.gov/analysis_1997/part_3_revenues_pi97.pdf

California's Tax System: A Primer, Chapter 2

California's Tax System: A Primer, Chapter 2 Legislative Analyst Office, January 2001 California's Tax System Personal Income Tax Overview of the Personal Income Tax The personal income tax (PIT) was established in 1935 and is the state's single largest revenue source.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter2.html

^[PDF] 1953 Budget Analysis: Department of Natural Resources

'l'he- importance of the acquisition problem is evidenced by the fact that counties are now making gestures towards the idea of payments by the Division of Beaches and Parks in lieu of taxes for park properties.
https://lao.ca.gov/analysis/1953/19_resources_1953.pdf

^[PDF] In October 1988, the Director of Finance notified the

In October 1988, the Director of Finance notified the Legislature that he" intended to approve a request from OLA to accomplish review of virtually all asbestos management plans under contract with the Franchise Tax Board (FTB).
https://lao.ca.gov/analysis/1989/05_state_consumer_1989.pdf