^[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

^[PDF] SUMMARY OF RECOMMENDATIONS IN THE ANALYSIS OF THE 1983-84 BUDGET BILL

Because the revenue limit funding generated by these students is expected to increase, on average, by the amount provided in the budget (6 percent for districts, 3 percent for county offices), a smaller special education COLA is required.
https://lao.ca.gov/reports/1983/03_recommendations_in_the_analysis_of_the_1983-84_budget_bill.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

1998-99 Perspectives and Issues: Perspectives on State Revenues Part I

This is largely a result of tax law changes affecting the special funds. The voter approval of gasoline tax increases in 1990, the creation of the one-half cent Local Re venue Fund sales tax in 1991, and voter approval of a one-half cent sales and use tax for local public safety in 1993, have significantly added to the special funds revenue totals.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part3_revenues1_pandi98.html

The 2022-23 Budget: School Nutrition

Feb 8, 2022 - The 2021 ‑22 budget provided $150  million one ‑time Proposition  98 to local education agencies (LEAs) —school districts, charter schools, and county offices of education —for kitchen upgrades ($120  million) and training food service staff ($30  million) to help implement the new state universal meals requirement.
https://lao.ca.gov/Publications/Report/4519

In-Home Supportive Services (IHSS) Recipient Fingerprinting

May 10, 2010 - The administration is currently in the process of implementing the recipient fingerprint  requirement through a pilot project in five counties. The pilot project is focused on process issues related to such things as how long it takes to obtain a fingerprint, which dev ice is best for fingerprinting, and how to explain the requirement to recipients.  
https://lao.ca.gov/Recommendations/Details/209

LAO 2009-10 Budget Analysis Series: General Government: Increase Tax Revenues Without Proposed IT System

Direct FTB to Use Existing Tax Return Data to Increase Tax Revenues. Most PIT tax returns —68 percent or 10.4 million —and 16 percent (229,000) of business entity tax returns were filed electronically in 2007.
https://lao.ca.gov/analysis_2009/general_govt/gen_anl09003005.aspx

^[PDF] The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

In 2017, 1.6 million businesses were subject to the minimum franchise tax. Figure 1 (see next page) shows the number of business tax filers of each type and the amounts of minimum franchise tax paid in 2017.
https://lao.ca.gov/reports/2020/4207/min-franchise-tax-exemption-032320.pdf

^[PDF] Taxpayer Protection Act of 2010 (V-2)

Local Taxes. Local governments may impose or increase taxes (other than the base 1 percent ad valorem property tax) subject to the approval of their local voters. If the local government 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/2009/090808.pdf

^[PDF] Volatility of California’s Personal Income Tax Structure

Volatility of California’s Personal Income Tax Structure Volatility of California’s Personal Income Tax Structure MAC TAYLOR • L E G I S L A T I V E A N A L Y S T • SEPTEMBER 2017 ExEcutivE Summary The personal income tax (PIT) is the state government’s most important revenue source.
https://lao.ca.gov/reports/2017/3703/volatility-Cal-PIT-structure-092817.pdf