LAO 2009-10 Budget Analysis Series: General Government: Increase State Revenues by Making Changes to Tax Programs

Penalize Taxpayers Claiming Baseless and Overstated Tax Refunds. Taxpayers can claim a tax refund on their income tax if the tax they owe is less than the amount they paid during the tax year through withholding.
https://lao.ca.gov/analysis_2009/general_govt/gen_anl09003004.aspx

^[PDF] Abusive Tax Shelters: Impact of Recent California Legislation

Abusive TAx shelTers Under both the state’s personal income tax (PIT) and the corporation tax (CT), tax- payers are able to shelter certain income from taxation. Some of these forms of shelter- ing are explicitly allowed under the tax code.
https://lao.ca.gov/2006/abusive_tax_shelters/abusive_tax_shelters_012706.pdf

^[PDF] The McCauley Pension Recovery Act

We discuss the impact of the proposed income tax surcharge and the excise tax separately below. Income Tax Surcharge The FTB estimates that the income tax surcharge would generate roughly $15 billion per year.
https://lao.ca.gov/ballot/2010/100325.pdf

The 2018-19 May Revision: LAO Economic Outlook

May 12, 2018 - While these markets represent a minority of homes in the state, the Bay Area contributes disproportionately to the state’s economic activity and tax revenue. Figure 2 LAO May 2018 Economic Growth Scenario a Percent Change Unless Otherwise Indicated 2017
https://lao.ca.gov/Publications/Report/3829

The 2020-21 May Revision: Analysis of 2020-21 May Revision IHSS Budget

Jun 9, 2020 - We note that this cost includes things other than wages and benefits, such as certain associated taxes and administrative costs. The increase in the weighted average of provider hourly wages in 2019 ‑20 largely reflects the inclusion of locally negotiated provider wage and benefit increases not captured in January estimates.
https://lao.ca.gov/Publications/Report/4253

^[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means that if the Legislature does not reenact the tax provisions of the tax swap with a two-thirds vote, they would be repealed November 3, 2011.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

2002 Budget Analysis: Resources, State Water Resources Control Board (3940)

Rather than issue a separate permit to every city, regional boards generally issue a municipal stormwater permit to a county, with individual cities as "copermittees. " Issuing an areawide permit is more cost-efficient and is appropriate particularly when cities drain into a single county storm drain system.
https://lao.ca.gov/analysis_2002/resources/res_13_3940_anl02.htm

^[PDF] LAO 1998 Perspectives and Issues: Perspectives on State Revenues

The budget also proposes permanent elimination of the renters’ tax credit, although we view this not as a tax program per se, but rather akin to an expenditure program which uses the tax structure as a conve- nient means of disbursing its benefits.)
https://lao.ca.gov/analysis_1998/pdfs_pandi98/part3_revenues_pandi98.pdf

^[PDF] 1957 Budget Analysis: Mental Hygiene

By increasing the rate charged the counties for mentally deficient patients from the present $20 to $40 per month it would double the re- imbursement to the State for care of these patients and would at least put these payments on a somewhat more comparable basis to the rates eharged the counties for some of the other groups: The following is a tabulation of the
https://lao.ca.gov/analysis/1957/14_mental_hygiene_1957.pdf

The 2011-12 Budget: Child Care and Development

Since 2005 –06, the state has provided a total of $7.9 million annually to the 58 counties to maintain countywide CELs. These CELs serve as master waiting lists for all eligible non –CalWORKs families in the county seeking subsidized child care.
https://lao.ca.gov/analysis/2011/education/child_care_012411.aspx