2009 Initiative Analysis: The McCauley Pension Recovery Act

While the proposed excise tax is not technically a tax on current income, the outcome is similar (especially since this measure allows the excise tax to be paid over time). As a result, the excise tax may not survive a legal challenge.
https://lao.ca.gov/ballot/2009/090203.aspx

^[PDF] Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation

Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation L 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 23, 2009 Tax Relief Provisions Included in the 2009 Federal Stimulus Legislation Provision Description National Totala Personal Income Tax “Making work pay” credit Creates a new credit of up to $800 in 2009 and 2010
https://lao.ca.gov/handouts/Econ/2009/Tax_Relief_03_23_09.pdf

^[PDF] 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.pdf

LAO 2003-04 Budget Analysis: General Government, Board of Equalization (0860)

This involves the acquisition of cigarettes in other states or other countries (with lower excise taxes than California's or no excise taxes at all) and their transportation into California without the payment of the tax.
https://lao.ca.gov/analysis_2003/general_govt/gen_14_0860_anl03.htm

^[PDF] Taxpayer Protection Act of 2010

Local Taxes. Local governments may impose or increase taxes (other than ad valorem property taxes) subject to the approval of their local voters. If the local gov- ernment proposes to use the tax proceeds for general purposes (a “general tax”), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090772.pdf

^[PDF] Temporary extension of Proposition 30 income tax increases.

Proposition 30 temporarily raised some state taxes.  Sales Taxes. Proposition 30 increased the state sales tax rate by one-quarter cent from 2013 through 2016. In the current fiscal year, this increase is budgeted to generate $1.6 billion of revenue.  Income Taxes.
https://lao.ca.gov/ballot/2015/150492.pdf

Despite Fiscal Forecasting Uncertainties, Multiyear Budget Planning Essential

May 27, 2021 - Prudence dictates that only when baseline projections show operating surpluses (annual revenues exceeding expenditures) can new ongoing commitments or tax reductions be considered. Conversely, if projections indicate a looming structural deficit, the estimates are helpful in functioning as an early warning system.
https://lao.ca.gov/Publications/Report/4443

LAO 2004 Budget Analysis: Franchise Tax Board (1730)

LAO 2004 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2004-05 Budget Bill Legislative Analyst's Office February 2004 Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies.
https://lao.ca.gov/analysis_2004/general_govt/gen_12_1730_anl04.htm

^[PDF] 2022 Update on the California Earned Income Tax Credit

The federal EITC is a fully refundable income tax credit that reduces tax liability for tax filers with earnings. (A fully refundable tax credit means the filer receives the full amount of the credit even if the credit is worth more than they owe.)
https://lao.ca.gov/handouts/state_admin/2022/2022-Update-on-the-CalEITC-100322.pdf

Supplements A-C: California Tax Policy and the Internet

SUPPLEMENT C SELECTED PROVISIONS OF THE FEDERAL INTERNET TAX FREEDOM ACT Taxes Prohibited by the Federal Internet Tax Freedom Act The federal Internet Tax Freedom Act (ITFA) prohibits Internet access taxes and multiple or discriminatory taxes on Internet activity.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup1.html