^[PDF] The 2022-23 Budget: Medi-Cal Fiscal Outlook

For example, we assume the state’s managed care organization (MCO) tax will expire halfway through 2022-23 as scheduled in statute. (We describe the fiscal implications of our assumptions regarding the MCO tax in further detail later in this post.)
https://lao.ca.gov/reports/2021/4474/medi-cal-outlook-111721.pdf

^[PDF] The 2022-23 Budget: Multiyear Budget Outlook

Every dollar in tax revenues that the state collects above the limit must be spent on purposes that meet SAL requirements or returned to taxpayers. As a result, higher revenues would result in dollar-for-dollar increases in SAL requirements.
https://lao.ca.gov/reports/2022/4602/Multiyear-Budget-Outlook-052422.pdf

^[PDF] The 2022-23 Budget: Initial Comments on the Governor’s May Revision

Specifically, SAL requirements can only be met with: • Tax Reductions or Tax Refunds. The first way the Legislature can allocate revenues in order to comply with the SAL is to reduce proceeds of taxes, for example, by reducing tax rates, increasing tax credits, or returning funds to taxpayers through tax refunds. • Excluded Spending.
https://lao.ca.gov/reports/2022/4598/Initial-Comments-May-Revision-051622.pdf

^[PDF] The 2019-20 Budget: The Governor’s Individual Health Insurance Market Affordability Proposals

Franchise Tax Board (FTB) Would Administer State Mandate. The administration has indicated that FTB, which administers the state’s personal income tax, would implement the proposed state individual mandate penalty.
https://lao.ca.gov/reports/2019/3927/Individual-Market-Affordability-020719.pdf

^[PDF] Overview of Public Community Mental Health Services Funding and the Mental Health Services Act

Approved by voters in 2004, the MHSA places a 1 percent tax on incomes over $1 million and dedicates the associated revenues to mental health services. The vast majority of MHSA revenues—around $2 billion in 2017-18—goes directly to counties, which use it to support a variety of services for individuals with or at risk of mental illness.
https://lao.ca.gov/handouts/health/2019/Mental-Health-Services-Funding-082119.pdf

^[PDF] Achieving the Goals of the SB 678 County Probation Grant Program

The state also realigned certain non-General Fund revenues—namely, a set portion of sales tax—to the counties to help pay for these new responsibilities. Currently, these revenue sources provide the counties roughly $2 billion annually for the above populations.
https://lao.ca.gov/reports/2023/4806/SB-678-Funding-Formula-101023.pdf

^[PDF] The 2020-21 Budget: School District Budget Trends

In 2018-19, the remainder of school funding came in roughly even shares from other state sources (notably, non-Proposition 98 General Fund and special fund monies such as lottery revenue), other local sources (such as parcel tax revenue), and the federal government.
https://lao.ca.gov/reports/2020/4136/school-district-budget-012120.pdf

^[PDF] Housing affordability and property taxes.

Background Property Taxes and Income Tax Credits Local Governments Collect Property Taxes From Property Owners. California local governments—cities, counties, schools, and special districts—levy property taxes on property owners.
https://lao.ca.gov/ballot/2021/210544.pdf

^[PDF] Students’ right to a high-quality public education.

Over 70 percent of the total funding for K-12 education comes from an allotment of state General Fund and local property tax revenue that the Constitution requires to be set aside for public schools and community colleges.
https://lao.ca.gov/ballot/2021/210545.pdf

^[PDF] Funding for various brownfield-related activities.

This measure would allow the state to borrow up to $2.7 billion by selling additional general obligation bonds to investors, who would be repaid with interest using the state’s general tax revenues. The cost to the state of repaying these bonds would depend on various factors such as the interest rates in effect at the time they are sold and the time period over which they are repaid.
https://lao.ca.gov/ballot/2021/210547.pdf