^[PDF] Government Employee Pension Reform Act of 2012 (Amdt. #1S

In some cases, provisions of the federal Internal Revenue Code—which governs the tax status of public pension plans—may limit the flexibility of pension systems to implement certain provisions of this measure.
https://lao.ca.gov/ballot/2011/110716.pdf

^[PDF] The California Clean Energy Jobs Act

Background Corporate Tax Structure. For tax purposes, firms in the United States report their profits at the national level and not on a state level. Thus, states have devised a process known as “apportionment” to determine what fraction of a multistate firm’s profits they can tax.
https://lao.ca.gov/ballot/2011/110748.pdf

^[PDF] Government Spending Limit Act of 2012

Legislative Vote Requirements for Increasing Taxes State Tax Increases. The Constitution describes what constitutes a tax. State tax increases require approval either by the voters through the initiative process or by a two-thirds vote of each house of the Legislature.
https://lao.ca.gov/ballot/2012/120206.pdf

^[PDF] Statewide Voter Initiative to Reform and Regulate the Timber Industry in California

These activities would be funded by a 33 percent tax on timber and alternative timber products harvested on state land and a 2 percent tax on timber and alternative timber products harvested on private land.
https://lao.ca.gov/ballot/2013/130546.pdf

^[PDF] Fair Wages and Training for Home Care Workers Act of 2014—Version 2

The higher IHSS expenditures, however, would prevent the state from spending that money on alternative public programs or initiatives, thereby reducing the tax revenue and economic activity that otherwise would be generated from those alternate uses.
https://lao.ca.gov/ballot/2013/130741.pdf

^[PDF] Initiative Letter

In general, this supplemental payment increases if property taxes increase and decreases if property taxes decrease. Property Tax Revenues Contribute Toward Meeting District Per-Pupil Funding Amounts.
https://lao.ca.gov/ballot/2013/130773.pdf

^[PDF] Overview of Proposition 98 and K-12 Conference Issues

. „ LAO property tax estimates are $265 million above the administration over the 2015-16 through 2017-18 period. Higher property tax revenue reduces Proposition 98 General Fund obligation. May 2017 Page 2 Proposition 98 Funding by Source (In Millions) 2015-16 General Fund $49,424 $49,425 $49,424 $1 Local property tax 19,679 19,678 19,679
https://lao.ca.gov/handouts/Conf_Comm/2017/Overview-Prop-98-and-K-12-Conference-Issues-053117.pdf

^[PDF] California Postwar Economic Developments

These include its physical access to mar- kets, availability of an educated and skilled labor force, labor costs, transportation infrastructure, overall climate, availability of land for expansion, regulatory and tax environment, and overall quality of public services.  Given this, the state’s ability to signifi cantly infl uence the pace of near-term economic recovery is
https://lao.ca.gov/handouts/Econ/2009/California_Postwar_11_17_09.pdf

^[PDF] Alternative Energy Manufacturing Sales and Use Tax Exclusion (SB 71) Program

Such a policy change would reduce “tax pyramiding”—an economically distortionary feature of our tax code whereby manufacturers pay sales tax on their equipment and their customers then pay additional sales tax on the fi nal product itself.
https://lao.ca.gov/handouts/Econ/2011/Alternative_energy_Manufacturing_10_19_11.pdf

^[PDF] Health and Human Services Overview

The Governor proposed using revenues from a restructured Managed Care Organization tax for this purpose. The Senate proposed using General Fund revenues, with the Assembly proposing to use special fund revenues if such become available for this purpose, but the restoration is not contingent upon the availability of such special fund revenues.
https://lao.ca.gov/handouts/conf_comm/2015/HHS-Overview-060115.pdf