LAO State Budget Condition

The Legislature can use discretionary resources to build more budget reserves, increase spending, and/or reduce taxes. We also estimate the Legislature will have $5.3 billion in uncommitted school and community college (Proposition 98) funds to allocate in 2018-19.
https://lao.ca.gov/Policy-Areas?areaId=1&category=0&year=0&page=11

1998-99 Perspectives and Issues: Perspectives on State Expenditures Part III

How New Federal Tax Credits for Higher Education May Affect California. Last August, President Clinton signed into law the Taxpayer Relief Act of 1997. Part of the act creates the "Hope Scholarship " and "Lifetime Learning " tax credits, which will dramatically lower the after-tax price of higher education fees for most middle-income students (or their parents) by lowering their federal taxes.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part4_expenditures3_pandi98.html

LAO 2006 Budget Perspectives and Issues: Major Expenditure Proposals In the 2006-07 Budget

By shifting property taxes to local government, the state met the Proposition 98 minimum guarantee by increasing General Fund spending to backfil l the reallocated property tax revenues. These transfers total $6.8 billion in 2006-07.
https://lao.ca.gov/analysis_2006/2006_pandi/pi_05_anl06.html

^[PDF] The funds are allocated on the basis of local

The funds are allocated on the basis of local tax effort and population. This act was ,extended and amended on October 13, 1976 by the "State and Local Assistance Amendments ofl976," (HR 13367) . The amendments to the act significantly altered the law in regard to auditing requirements.
https://lao.ca.gov/analysis/1978/17_audits_1978.pdf

2007 Initiative Analysis: Fair Medical Treatment for Workers Act (Amendment #1-S)

Increased costs may reduce bu siness profitability, thereby decreasing income tax revenues. Partially offsetting this decrease could be a gain in the gross premiums tax paid by insurance companies. The net ef fect of these impacts is not possible to estimate.
https://lao.ca.gov/ballot/2007/070098.htm

^[PDF] 2003-04 Budget Overview

Rejects Tax and Fee Increases • Excludes $8.2 billion in new realignment taxes, $1.5 billion in new tribal gaming revenues, and about $600 million in proposed fees. The latter is related to community colleges, workers’ compensation administration, trial courts, and certain other activities.
https://lao.ca.gov/handouts/FO/2003/032503_budget_overview.pdf

^[PDF] Employment Development Department's Automation Projects

 The ACES project would develop a fully integrated and automated tax accounting, collection, and compliance system that will replace the current legacy system called the Tax Accounting System (TAS), built in 1986.  The ACES project would enhance revenue collection by automating the sharing of data from other agencies to locate assets and take appropriate collection actions and by provid- ing self-service options for taxpayers, among other functions.
https://lao.ca.gov/handouts/state_admin/2011/EDD_Automation_02_02_11.pdf

^[PDF] Impose new standards for confining certain farm animals. (Amendment No. 1)

To the extent that these higher production costs cause some farmers to exit the business or otherwise reduce overall production and profitability, there could be reduced state and local tax revenues.
https://lao.ca.gov/ballot/2017/170633.pdf

^[PDF] Fair Medical Treatment for Workers Act (Amendment #1-S)

Increased costs may reduce business profitability, thereby decreasing income tax revenues. Partially offsetting this decrease could be a gain in the gross premiums tax paid by insurance companies. The net effect of these impacts is not possible to estimate.
https://lao.ca.gov/ballot/2007/070098.pdf

^[PDF] LAO Letter

LAO Criticism #3: Assumes Other Local Agencies’ Use of Property Tax Revenues Would Not Yield Economic Benefits. Our report notes that CRA’s assertion that redevelopment was responsible for creating 304,000 jobs overlooks the economic and employment benefits that would have been generated by other local agencies’ use of these property tax revenues (had the funds not been redirected from them to redevelopment agencies).
https://lao.ca.gov/analysis/2011/realignment/redev_letter_021611.pdf