^[PDF] California Tax Policy and Biotechnology

Tax credit for investment in R&D property (PIT and CT). Tax credit based on employment and capital investment for emerging technology companies (PIT and CT). Exemption of personal property related to R&D activities (sales and use tax).
https://lao.ca.gov/handouts/revtax/2004/020604_Cal_Tax_Biotechnology.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 $5 billion per year.
https://lao.ca.gov/ballot/2010/100155.pdf

^[PDF] Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation

Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 23, 2009 Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation Provision Description National Totala Personal Income Tax “Making work pay” credit Creates a new credit of up to $800 in 2009 and 2010
https://lao.ca.gov/handouts/Econ/2009/Tax_Relief_03_23_09.pdf

^[PDF] Addressing California's Key Liabilities

In 1986, a levee in Yuba County breached, flooding homes and businesses. About 2,600 affected parties filed suit against the state, and in 2003 a state appellate court found the state liable. The state eventually reached a $464 million settlement with the plaintiffs.
https://lao.ca.gov/reports/2014/finance/liabilities/addressing-california-key-liabilities-050714.pdf

LAO 2007 Budget Analysis: Implementation of the Transportation Bond

In order to spur new local funding for transportation, we recommend that the Legislature adopt guidelines that would set aside a portion of SLP grants for cities and counties that establish new fees or tax measures for local transportation purposes.
https://lao.ca.gov/analysis_2007/transportation/tran_03_anl07.aspx

2009 Initiative Analysis: The McCauley Pension Recovery Act

While the proposed excise tax is not technically a tax on current income, the outcome is similar (especially since this measure allows the excise tax to be paid over time). As a result, the excise tax may not survive a legal challenge.
https://lao.ca.gov/ballot/2009/090203.aspx

^[PDF] Overview of Proposition 24

Shared credits can be used to reduce taxes in 2010 and later years.  If Proposition 24 passes, tax credits would not be able to be transferred to other businesses within a unitary group. Changes to Rules for Tax Credit Sharing Prior Law Current Law Law if Proposition 24 Passes Tax credits given to a business entity can only reduce that entity’s taxes.
https://lao.ca.gov/handouts/state_admin/2010/Proposition_24_9_29_10.pdf

Proposition 1A: Safe, Reliable High-Speed Passenger Train Bond Act.

Local Taxes. Local governments may impose or increase taxes (other than the base 1  percent ad valorem property tax) subject to the approval of their local voters. If the local government proposes to use the tax proceeds for general purposes (a "general tax "), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090808.aspx

2009 Initiative Analysis: Ask Us First Taxpayer Protection Act of 2010

Background State Tax Increases. The State Constitution requires a two-thirds vote of each house of the Legislature for measures that result in increases in revenues from imposing new state taxes or changing existing state taxes.
https://lao.ca.gov/ballot/2009/090846.aspx

^[PDF] Taxes to fund public schools and colleges.

The vast majority of taxes used for the public education system comes from the state General Fund (revenues of which come primarily from personal income, but also sales taxes and other revenues) and local property taxes.
https://lao.ca.gov/ballot/2017/170570.pdf