^[PDF] Ten Events That Shaped California State-Local Fiscal Relations

Number 8 1992 and 1993 ERAF Shifts Reallocating the Property Tax Pie The Impact of the 1992-93 and 1993-94 Shifts Schools
https://lao.ca.gov/handouts/Econ/2009/Ten_Events_12_15_09.pdf

^[PDF] California's Enterprise Zone Program

California's Enterprise Zone Program Sales and Use Tax Credit Accelerated Depreciation Lender Interest Deduction Enterprise Zones X X X X X Targeted Tax Areas X X X X Local Agency Military Base Recovery Areas X X X X Manufacturing Enhancement Zones X 2L 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 10, 2010  The total revenue impact on the state is
https://lao.ca.gov/handouts/Econ/2010/Enterprise_Zone_3_10_10.pdf

^[PDF] Revenues and the 2010-11 Budget

.  We present a menu of changes for the Legislature’s consideration—focusing on those for which a reason- able case can be made on tax policy grounds.  Our three basic approaches to increasing tax revenues include:  Delaying tax policy implementation (Governor’s approach).  Broadening tax bases by eliminating tax expenditures.  Enacting targeted tax rate increases.
https://lao.ca.gov/handouts/Econ/2010/Revenues_2010_11_Budget.pdf

^[PDF] California's Enterprise Zone Programs

The number of employees claimed to be employed on tax returns grew from 24,190 to 103,999 between 1999 and 2008. In 2008, 36,976 were claimed as “new” employees.  In 2008, the hiring and sales tax credits resulted in $274 million of reduced corporation tax revenues for the state.
https://lao.ca.gov/handouts/Econ/2011/CA_EZ_2_16_11.pdf

^[PDF] CalWORKs Stage 3 Child Care

This is because the new revenues would flow directly into the En- hanced State and Local Realignment Fund, and therefore would not count as “General Fund proceeds of taxes.” If the $8.2 billion revenues were considered General Fund proceeds of taxes, Proposition 98 would require the state to provide an additional $3.5 billion in K-14 appropriations.
https://lao.ca.gov/handouts/Education/2003/CalWORKs.pdf

^[PDF] Overview of School District Finance

. $4,978 $5,351 $6,397 Revenue Limit Add Ons Necessary Small Schools Subsidizes very small schools, usually in small districts. 34 3,113 8,782 Excess Taxes Refl ects property tax revenues in excess of the amount needed to fund a district’s revenue limit. 23 3,060 8,920 Meals for Needy Pupils/ Beginning Teacher Salary Original add ons: (1) provided funding in lieu
https://lao.ca.gov/handouts/Education/2011/Overview_of_School_District_Finance_032311.pdf

^[PDF] Structural Challenges to Budgeting in California

Cal Facts, December 2002 LAO 60 YEARS OF SERVICE 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 January 29, 2003 Education, Health, and Social Services Dominate Spending 2002-03 Total: $96.1 Billion LAO 60 YEARS OF SERVICE 5L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 29, 2003 State Operations Is Concentrated In Four Areas General Fund—2002-03 UC Other State Operations
https://lao.ca.gov/handouts/FO/2003/012903_structural_challenges.pdf

^[PDF] 2003 Realignment

Passage of 2002-03 Budget Act left an underlying problem of over $10 billion Deterioration in state’s revenue performance LAO California’s Dramatic Revenue Fall-off General Fund Revenues From Major Taxes (In Billions) 10
https://lao.ca.gov/handouts/FO/2003/031403_bud_and_localgovt.pdf

^[PDF] Strategic Growth Plan--Comments

About 43 percent of the funding would be provided from existing resources such as state and federal gas tax revenues. Governor’s Strategic Growth Plan Ten-Year Totals Obligation Bonds Existing Sources New Sources Totals Transportation/air quality $12.0 $47.0 $48.0 $107.0 K-12 26.3 21.9 — 48.2 Higher education 11.7 — — 11.7 Flood control and water supply 9.0 21.0 5.0 35.0 Public
https://lao.ca.gov/handouts/FO/2006/SGP_Comments_021606.pdf

^[PDF] LAO Recommendations on Agency Elimination

Film tax credit administration BTH Franchise Tax Board. Administration prefers HCD. 392 - 3 Office of Tourism BTH HCD 939 841 7 State receives matching private dollars. Small Enterprise Expansion Program BTH HCD 3,457 2,132 3 I-Bank BTH Treasurer's Office, HCD (administration preference), or California Housing Finance Agency - 6,320 25 Environmental statutory
https://lao.ca.gov/handouts/FO/2009/Agency_Elim_06_12_09.pdf