LAO Analysis of the 1999-00 Budget Bill General Government Departmental Issues 1

Franchise Tax Board (1730) The Franchise Tax Board is one of the state's major tax collecting agencies. The department's primary responsibility is to administer California's Personal Income Tax and Bank and Corporation Tax laws.
https://lao.ca.gov/analysis_1999/general_govt/general_govt_depts1_anl99.html

2000 Budget Perspectives: Economy and Demographics

For example, they influence the size of the la bor force, the demand for autos and homes, the volume of taxable sales, and the amount of income taxes paid. Similarly, the population and its age distribution affect school enroll ments and public programs in many other areas, such as health care and social services.
https://lao.ca.gov/analysis_2000/2000_pandi/part2/part2_pandi00.html

^[PDF] LAO 2003 Budget Analysis: Judiciary & Criminal Justice Chapter

Rather, the proposal is simply to substitute a new revenue source intended for local government (pro- ceeds from a 1 percent increase in sales tax) for the current General Fund support for trial court security.
https://lao.ca.gov/analysis_2003/crim_justice/crimjust_anl03.pdf

2004-05 Budget Perspectives and Issues: Options for Addressing the State's Fiscal Problem

Tax Relief —Senior Citizens’ Tax Relief $75.0
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_5g_options_anl04.htm

^[PDF] LAO 2005-06 Budget Analysis: Transportation Chapter

Specifically, our recommendation is to repeal Proposition 42, replace it with an increase in the gas tax, and adjust the gas tax for inflation. These actions would provide about the same amount of money to transportation as Proposition 42 while freeing up General Fund revenues for nontransportation purposes.
https://lao.ca.gov/analysis_2005/transportation/trans_anl05.pdf

^[PDF] LAO 2007-08 Budget Analysis: General Government

The language placed an emphasis on how additional cooperation could serve to improve overall tax compliance as well as aid in tax enforce- ment activities. Our completed report—A Report on Tax Agency Information and Data Exchange (January 2007)—was prepared utilizing data and other information provided by the tax agencies.
https://lao.ca.gov/analysis_2007/general_govt/gengov_anl07.pdf

^[PDF] Life Insurance Investment Parity Act

Fiscal Effects By removing the life insurance tax exemption, taxable income and state revenues would increase. We estimate that any General Fund revenue gains from this measure in any year would be relatively small.
https://lao.ca.gov/ballot/2009/090295.pdf

^[PDF] Oil Extraction Fee to Rescue Education

Additionally, property owners in California pay local property taxes on the value of both oil extraction equipment (such as drills and pipelines) as well as the value of any recoverable oil in the ground.
https://lao.ca.gov/ballot/2011/110273.pdf

^[PDF] The Troy and Alana Pack Patient Safety Act of 2014

Lower “take home” pay to workers could contribute to lower taxable retail sales, thereby reducing state and local sales tax revenues. Higher health insurance costs may reduce profits of businesses somewhat, thereby reducing state income tax revenues.
https://lao.ca.gov/ballot/2013/130467.pdf

^[PDF] Tax Extension to Fund Education and Healthcare. Initiative Constitutional Amendment.

Tax rates listed exclude the mental health tax rate of 1 percent for taxable income in excess of $1 million. 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E June 29, 2016  Increased Income Tax Revenues.
https://lao.ca.gov/handouts/Econ/2016/Tax-Extension-Fund-Education-Healthcare-Initiative-Constitutional-Amendment-62916.pdf