^[PDF] Initial Assessment of Proposed Labor Agreements: Units 1, 3, 4, 6, 11, 12, 14, 15, 17, 19, 20, and 21

Local 1000 = Service Employees International Union, Local 1000; CCPOA = California Correctional Peace Officers Association; IUOE = International Union of Operating Engineers; and AFSCME = American Federation of State, County, and Municipal Employees.
https://lao.ca.gov/handouts/state_admin/2023/Labor-Agreement-Assessments-082923.pdf

^[PDF] Revenues and the 2010-11 Budget

. ; Revenues can include nontax sources (sale of state assets, securitization, etc.) and increases in the taxes owed or collected. Today, we present a menu of tax changes for the Legislature’s consideration—focusing on those for which a reasonable case can be made on tax policy grounds. ; Our three basic approaches to increasing
https://lao.ca.gov/handouts/FO/2010/Revenues_201011_Budget_051110.pdf

^[PDF] California's Use Tax

Including local option tax rates, the average sales and use tax rate in California now is 9.1 percent. The Use Tax Has a Long History… 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 28, 2011 LAO 70 YEARS OF SERVICE  No General Tax Exemption for Internet Sales.
https://lao.ca.gov/handouts/Econ/2011/CA_Use_Tax_2_28_11.pdf

The 2022-23 Budget: California State University

Feb 15, 2022 - The trailer bill language indicates that services provided under the proposal are intended to supplement and not supplant existing foster youth services provided by the campus, county, or state. The language also requires CSU to submit a report on foster youth services and outcomes every two years beginning March  31, 2024.
https://lao.ca.gov/Publications/Report/4537

An Overview of California's Manufacturers' Investment Credit

In addition to the 6  percent tax credit for income tax liabilities discussed above, the tax program provides the following features in lieu of the tax credit: Provides “start-up” businesses the option of claiming a 5  percent sales and use tax (SUT) exemption on equipment purchases.
https://lao.ca.gov/2002/mic/120502_Manufacturers_Investment_Credit.html

^[PDF] 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.pdf

The 2022-23 Budget: Assessing Proposals to Address Unemployment Insurance Fraud

Feb 15, 2022 - In light of this scrutiny, the Internal Revenue Service recently called off its planned adoption of ID.me for tax filing. (After the publication of this report, the IRS reinstated its use of ID.me, but with added safeguards.)
https://lao.ca.gov/Publications/Report/4542

^[PDF] Taxpayer Protection Act of 2006

BACKGROUND INFORMATION State Taxes and Fees Taxes. The State Constitution requires a two-thirds vote of each house of the Legislature for measures that result in net aggregate increases in revenues from imposing new taxes or changing existing taxes.
https://lao.ca.gov/ballot/2005/050595.pdf

2009 Initiative Analysis: California Freedom From Slavery Act

The dollar amount of parcel and Mello-Roos taxes charged to property owners may vary by type or size of parcel, but these taxes are not to be imposed on an ad valorum basis. Estate Tax. California's estate tax is collected as a portion of the federal estate tax in the form of a deduction for state estate taxes.
https://lao.ca.gov/ballot/2009/090629.aspx

^[PDF] An Overview of California's Tax System

An Overview of California's Tax System California Is About Average in Terms of Total Taxes per $100 Personal Income 1991-92 ill :;.:~ E21 Other States I $12 • California Tolal Stale Stale Taxes Local Taxes And Local Ta)(es ~ Based on U.S.
https://lao.ca.gov/reports/1995/an_overview_of_cals_tax_system.pdf