^[PDF] Administration of the Insurance Tax Program: A Case for Limited Reform

Administration of the Insurance Tax Program: A Case for Limited Reform EVALUATION OF THE INSURANCE TAX AUDIT PROGRAM Currently, the Department of Insurance has full responsibility for conducting audits of insurance tax returns.
https://lao.ca.gov/reports/1985/02_85_administration_of_the_insurance_tax_program_in_california.pdf

^[PDF] Summary of Recommendations in the Analysis of the 1985-86 Budget Bill

We discuss the following specific issues related to developing a fee assessment method: (a) consolidation of the HWCA and the Hazardous Substance Account, (b) whether the HWCA system should operate through regulation or a statutory formula, (c) which wastes should be subject to taxation, (d) caps and floors on taxes and fees, (e) whether costs of operating the regulatory program
https://lao.ca.gov/reports/1985/02_85_summary_of_recommendations_in_the_analysis_of_the_1985-86_budget_bill.pdf

^[PDF] Report of the Legislative Analyst for Fiscal Years 1982-83 and 1983-84

Wyman HISTORY OF THE BUDGET COMMITTEE AND THE LEGISLATIVE ANALYST'S OFFICE During the 1930s, members of the California Legislature came to believe that the growing size and complexity of state government were generating demands upon their time which severely taxed their ability to review, understand, and act on fiscal and policy questions.
https://lao.ca.gov/reports/1985/03_85_report_of_the_legislative_analyst_1982-83_and_1983-84.pdf

^[PDF] The Instructional Materials Program: A Sunset Review

TAX EXEMPTION FOR INSTRUCTIONAL MATERIALS Department of Education Recommendation: IIIStretch' the Instructional Materials Fund (IMF) for elementary schools by eliminating taxes on instructional materials, which would increase school districts' purchasing power by 6 percent."
https://lao.ca.gov/reports/1985/441_0185_the_instructional_materials_program_a_sunset_review.pdf

^[PDF] Cogeneration Equipment Investments: The Effects of Rapid Amortization

This is because state income tax payments can be deducted from adjusted gross income on federal income tax returns, thereby reducing federal tax liabilities. Since rapid amortization reduces state income taxes, it has the effect of raising the 1.
https://lao.ca.gov/reports/1985/476_0685_cogeneration_equipment_investments_the_effects_of_rapid_amortization.pdf

^[PDF] Child Welfare Services: A Review of the Effects of the 1982 Reforms on Abused and Neglected Children and Their Families

If the mechanism we propose results in any significant increase in the counties' contribution to the costs of the Foster Care program, the Legislature could return these monies to the counties in the form of increases in the amount of fiscal relief provided to counties under other programs (such as the Property Tax Transfer or Vehicle License Fees Subventions).
https://lao.ca.gov/reports/1985/553_0585_review_of_the_effects_of_the_1982_reforms_on_abused_and_neglected_children_and_their_families.pdf

^[PDF] A Review of Bay Area Public Transportation Financing

While these drawbacks are real and should be carefully considered, we believe they are outweighed by the benefits to be gained from the added flexibility that the reallocation of AB 1107 sales tax funds would yield.
https://lao.ca.gov/reports/1986/04_86_a_review_of_bay_area_public_transportation_financing.pdf

^[PDF] Summary of Legislative Action on the Budget Bill

The projected growth in 1986-87 revenues includes increases of $901 million (8.8 percent) in sales and use taxes, $1,343 million (11.8 percent) in personal income taxes, and $596 million (15.5 percent) in bank and corporation taxes.
https://lao.ca.gov/reports/1986/06_86_summary_of_legislative_action_on_the_budget_bill_1986_87.pdf

^[PDF] Final Summary of Major Financial Legislation Enacted During 1986

This act allows qualified homeowners to defer their April 10, 1986 property tax payment in conjunction with filing a claim for a lower tax assessment. Finally, the act requires the state to reimburse local governments for property tax revenues lost due to lowered assessments and the April 10 tax deferral.
https://lao.ca.gov/reports/1986/11_86_final_summary_of_major_financial_legislation_enacted_during_1986.pdf

^[PDF] Summary of Recommended Legislation

Clearly, tax audits by the Internal Rev- enue Service and the Franchise Tax Board appear to provide more effective regulatory control over tax preparers by means of penalty assessments than does the program.
https://lao.ca.gov/reports/1987/02_87_summary_of_recommended_legislation%20.pdf