^[PDF] The 2010 Budget: Proposition 98 and K-12 Education

The 2010‑11 Proposition 98 minimum guarantee is also affected by the Governor’s proposal to eliminate the sales tax on fuel (which is currently counted as General Fund revenue for purposes of calculating the minimum guar‑ antee) and replace it with an excise tax (which would not be counted as General Fund revenue).
https://lao.ca.gov/analysis/2010/education/ed_anl10.pdf

^[PDF] The 2010-11 Budget: Higher Education

Figure 13 summarizes the features of the federal American Opportunity Tax Credit (AOTC), Lifetime Learning Credit, and tuition and fee tax deduction. As we note in our Federal Economic Stimulus Package report (pages FED‑13 Figure 13 Federal Tax Benefits Applied Toward Higher Education Fees 2010 American Opportunity Tax Credit
https://lao.ca.gov/analysis/2010/highered/highered_anl10.pdf

^[PDF] The 2011-12 Budget: Options to Achieve Saving in the Regional Center System

Proposition 10, an initiative approved by the voters in November 1998, enacted a 50-cent per pack increase in tobacco taxes and devoted the monies to early childhood education programs administered by a state and county commissions.
https://lao.ca.gov/analysis/2011/health/regional_center_020111.pdf

^[PDF] The 2011-12 Budget: Higher Education Budget in Context

Even families who do not owe taxes can qualify for partial refunds of educational costs under the AOTC. This is an enhancement of the Hope credit, which provided up to $1,800 in reimbursements, had lower income ceilings, and was not reimbursable.
https://lao.ca.gov/analysis/2011/highered/hed_budget_in_context_011911.pdf

^[PDF] The 2011-12 Budget: The Administration's Revenue Accrual Approach

Consider that personal and corporate taxpayers’ final April 2009 tax payments were related to the 2008 tax year. That 2008 tax year included the second half of the state’s 2007-08 fiscal year and the first half of the 2008-09 fiscal year.
https://lao.ca.gov/analysis/2011/revenues/revenue_accrual_013111.pdf

^[PDF] The 2011-12 Budget: Achieving General Fund Relief from Transportation Funds

This means that if the Legislature does not reenact the tax provisions of the tax swap with a two-thirds vote, they would be repealed November 3, 2011. Absent legislative action to reenact the tax swap, the state would most likely return to taxing fuels the way it did prior to the swap legislation.
https://lao.ca.gov/analysis/2011/transportation/tax_swap_012511.pdf

^[PDF] The 2012-13 Budget: The 2011 Realignment of Adult Offenders—An Update

Specifically, the Legislature approved the diversion of 1.0625 cents of the state’s sales tax rate to counties. The administration projects this diversion of sales tax revenues to generate $5.1 billion for realignment in 2011-12, growing to $6.2 billion in 2014-15.
https://lao.ca.gov/analysis/2012/crim_justice/2011-realignment-of-adult-offenders-022212.pdf

^[PDF] The 2012-13 Budget: Managing Ongoing Reductions to the Judicial Branch

The Governor proposes an additional ongoing unallocated reduction of $125 million to the judicial branch budget, effective January 1, 2013, if voters reject his tax initiative this November. lao assessment and recommendations As discussed above, recent reliance on one-time solutions to address judicial branch cuts results in $302 million of the current-year reductions still requiring ongoing solutions.
https://lao.ca.gov/analysis/2012/crim_justice/managing-ongoing-reductions-041312.pdf

^[PDF] Unwinding Redevelopment

Property Tax Debt Override. The Constitution limits property taxes to 1 percent of the value of property. Property taxes may exceed or “override” this limit only to pay for (1) local government debts approved by the voters prior to July 1, 1978 or (2) bonds to buy or improve real property that receive voter approval after July 1, 1978.
https://lao.ca.gov/analysis/2012/general_govt/unwinding-redevelopment-021712.pdf

^[PDF] The 2012-13 Budget: Cap-and-Trade Auction Revenues

In November 2010, voters approved Proposition 26, which expanded the definition of what constitutes a tax and a tax increase so that more proposals would require approval by two-thirds of the Legislature (or, in some cases, by local voters).
https://lao.ca.gov/analysis/2012/resources/cap-and-trade-auction-revenues-021612.pdf