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

^[PDF] Cannabis Regulation in California

Local jurisdictions throughout the state have imposed restrictions on the cultivation and sale of medical cannabis or in some cases banned it entirely. „ Local jurisdictions have also imposed various fees and taxes on cannabis businesses. „ While the state largely did not regulate medical cannabis, it did collect sales tax on these products.
https://lao.ca.gov/handouts/crimjust/2017/Cannabis-Regulations-052317.pdf

^[PDF] Overview of Student Loans

. „ Tax benefits: reductions to income tax payments or tax refunds. „ Loans: aid that students/families must repay over time. Purpose of Student Loans Loans Comprise One-Fifth of Financial Aid Received by Undergraduates Attending Public Colleges in California Gift Aid ARTWORK #170254 Template_Handout w_Title.ait 2L E G I S L A T I V E A N A L Y S
https://lao.ca.gov/handouts/education/2017/Student-Loans-Overview-082917.pdf

^[PDF] The MCO Tax: A Flat Versus Tiered Structure

The fi gure below shows the tax tiers and the per unit tax amounts under the Governor’s proposal for 2015-16.  One Alternative—A Flat Tax. Another approach is a fl at tax structure that would impose a uniform tax on each MCO’s member month, with the tax per member month not varying based on the total size of enrollment.
https://lao.ca.gov/handouts/health/2015/MCO-Tax-081815.pdf