LAO Health and Human Services

Handout Overview of Community Care Licensing Format: February 11, 2014 - Presented to Senate and Assembly Human Services Committees Report Protecting Children from Abuse and Neglect: Trends and Issues Format: HTML August 8, 2013 - This report provides an overview of child abuse and neglect trends, explains the state and county roles in the Child Welfare Services (CWS) system, and examines the outcomes of children involved with the CWS system.
https://lao.ca.gov/Policy-Areas?areaId=6&category=9&year=0&page=11

^[PDF] California Cancer Research Act (Version 3)

This measure would increase excise taxes on cigarettes and use these revenues to fund various health research and tobacco-related programs. BACKGROUND Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other to- bacco products.
https://lao.ca.gov/ballot/2009/090811.pdf

Analysis of the 1995-96 Budget Bill: Perspectives on State Revenues

Another is that the basic characteristics of differe nt tax bases and tax rates differ from each other. For example, income taxes and sales taxes are ad valorem taxes, which apply percentage tax rates to dollar tax bases.
https://lao.ca.gov/analysis_1995/part3-a.html

^[PDF] The McCauley-Rosen Wealth Tax and Oceans Preservation Act

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011-12 and 2012-13) as a result of the establish- ment of the wealth tax.
https://lao.ca.gov/ballot/2009/090802.pdf

^[PDF] 1970 Budget Analysis: LETTER OF TRANSMITTAL

By the end of the 1970-71 fiscal year this program will emcompass 48 of the 60 county probation departments and include 99 percent of the state's population. Property Tax Relief 1969-70 Proljerty tax relieL________ $244,592,857 1970-71 $319,642,857 Increase Percent $75,050,000 30.7% The budget proposes a 30-percent increase in property tax relief.
https://lao.ca.gov/analysis/1970/01_transmittal_1970.pdf

California campaign finance and disclosure laws. (Amendment #2). [Ballot]

Nov 5, 2015 - In addition to these one-time costs, state and county governments would experience increased ongoing costs —possibly millions of dollars annually —to administer and enforce the provisions of this measure.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-068

2005 Initiative Analysis: Tobacco Tax and Disease Prevention Act of 2006

Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products. The state’s cigarette tax is currently 87 cents per pack (with an equivalent tax on other types of tobacco products) and is levied on cigarette distributors, who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2005/050782.htm

^[PDF] Estate taxes and financial aid for college.

BACKGROUND Estate Taxes Federal Government Collects an Estate Tax. The federal estate tax applies to the transfer of assets at death. In 2016, Californians paid $3.9 billion in federal estate taxes. As of 2017, the tax applies to estates valued over $5.49 million.
https://lao.ca.gov/ballot/2017/170614.pdf

^[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

California's Tax Expenditure Programs: Compendium of Individual Programs Overview

This is because the value of the tax provision may vary depending on the taxpayer's marginal tax rate. For example, for income deductions, a djustments, and exclusions, the value of the tax provision will increase along with the marginal tax rate.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_compendium_intro.html