LAO Publications

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LAO Publications

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LAO Publications

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https://lao.ca.gov/publications?page=90&year=0&productid=6&categoryid=0

^[PDF] June 15, 1999 1999-00 Budget Bill Conference Committee Version

The full fiscal effect would not occur until after the 2003 tax year. þ Approved provision that exempts qualified new corporations from being subject to the minimum franchise tax during the first two years of incorporation, beginning January 1, 2000. • The fiscal effect of this action is estimated to be $28 million in 1999-00, increasing to $60 million annually thereafter.
https://lao.ca.gov/1999/99-00_conference_committee_floor_packet.pdf

^[PDF] LAO 1997 Budget Analysis: The "COPS" Program Chapter

For example, the Legislature could reduce the amount of property taxes cities and counties are required to shift to schools by $100 million. As we explain in the write-up on the property tax shift in this part of the Perspectives and Issues, such an action would increase local government’s ongoing property tax revenues by a like amount, allowing local govern- ments to allocate these additional local revenues to high-priority pro- grams.
https://lao.ca.gov/analysis_1997/part6d_cops_pi97.pdf

^[PDF] 2018-19 Fire Response and Recovery

(Additionally, the budget assumes $13 million in Proposition 98 General Fund to backfi ll schools in Northern California for lower local property tax revenues.)  State and Local Infrastructure ($10.7 Million).
https://lao.ca.gov/handouts/resources/2018/2018-19_Fire_Response_and_Recovery_030118.pdf

^[PDF] 1948 Budget Analysis: LETTER OF TRANSMITTAL

The State has in the last year witnessed a falling off in receipts from liquor taxes, horse racing, and some other miscellaneous receipts. However, the sales tax and the corporation and personal income and insurance taxes have not only held up but have continued to show addi- tional increases.
https://lao.ca.gov/analysis/1948/01_transmittal_1948.pdf

^[PDF] 1969 Budget Analysis: Miscellaneous

The tax refunds included in this category represent a small por- tion of the total refunds because most tax refunds are made from so- called "feeder funds" such as the ]Retail Sales Tax Fund. This item is also used to pay prior judgments, liens and encum- brances under Government Code Section 12516. 849 INTEREST ON GENERAL FUND LOANS Item 296
https://lao.ca.gov/analysis/1969/20_misc_1969.pdf

^[PDF] Funding for students attending private schools.

Districts pay off these bonds over time with revenue generated by increasing their property tax rates. Other sources of local revenue include donations, parcel taxes, interest earnings, and developer fees.
https://lao.ca.gov/ballot/2021/210479.pdf

K-12 Master Plan--Starting the Process

Taxing income has the advantage of reflecting individual and family "ability to pay" b etter than taxing property wealth. Income taxes, however, would be more difficult to administer and are a more volatile revenue source than property taxes.
https://lao.ca.gov/1999/0599_k-12_master_plan.html