^[PDF] California Community Colleges: Evaluation of Intersession Extension Pilot Program

ADOPTION OF CHAPTER 710 4 Legislative Analyst’s Office www.lao.ca.gov A N L AO B R I E F aid programs, the federal American Opportunity Tax Credit, military benefits, scholarships, and other financial assistance that may be available.
https://lao.ca.gov/reports/2016/3515/intersession-extension-pilot-121416.pdf

^[PDF] Volatility of the Personal Income Tax Base

In general, California chooses to tax most, but not all, elements of BEA personal income, and it also chooses to tax some types of income not included in the BEA personal income measure. PIT Does Not Tax Some Elements of Personal Income.
https://lao.ca.gov/reports/2017/3548/Volatility-of-PIT-030817.pdf

^[PDF] The 2017-18 Budget: Proposition 98 Education Analysis

The state funds Transitional Kindergarten through LCFF, which is funded with Proposition 98 General Fund and local property tax revenue. Governor Proposes Various Changes in Preschool Funding. The Governor’s budget includes an additional $30 million (Proposition 98 General Fund) for preschool programs in 2017-18, a 2 percent increase from 2016-17.
https://lao.ca.gov/reports/2017/3549/prop98-analysis-020917.pdf

^[PDF] The 2017-18 Budget: Cap-and-Trade

Although carbon taxes and cap-and-trade are both designed to encourage cost-effective reductions, there are trade-offs between these two approaches. A carbon tax provides relative certainty about the maximum cost of reductions because the per-ton cost of emitting is, by definition, the dollar amount of the per-ton emissions tax.
https://lao.ca.gov/reports/2017/3553/cap-and-trade-021317.pdf

^[PDF] The Uncertain Affordable Care Act Landscape: What It Means for California

The ACA established an assortment of other health care-related taxes, such as the Health Insurance Provider Fee, a fee on health insurers that raises a statutorily determined total amount of revenue each year; the “Cadillac tax,” an excise tax on high-cost employer-sponsored health plans that has not yet been implemented; and the Medical Device Excise Tax, for which there is currently a moratorium.
https://lao.ca.gov/reports/2017/3569/ACA-Landscape-021717.pdf

^[PDF] Managing Floods in California

As primary responsibility for managing flood risk rests with local governments, the majority of this funding is generated and spent at the local level from a variety of revenue sources, including property taxes, assessments, and other taxes and fees.
https://lao.ca.gov/reports/2017/3571/managing-floods-032217.pdf

^[PDF] An Overview of the Governor’s Proposition 56 Proposals

In this section, we describe the tax provisions of the measure and how the measure distributes those revenues for various purposes. Taxes Increases Tobacco Excise Taxes. Beginning in April, the excise tax on a pack of cigarettes will increase from 87 cents to $2.87.
https://lao.ca.gov/reports/2017/3573/overview-prop56-proposals-022217.pdf

^[PDF] The 2017-18 Budget Analysis of the Department of Developmental Services Budget

It is currently difficult to know exactly how many people with developmental disabilities in California have paid work—and at what pay level— because an individual’s work may not be part of an employment program or because an individual may not earn enough to pay income taxes.
https://lao.ca.gov/reports/2017/3581/DDS-Budget-022417.pdf

^[PDF] The 2017-18 Budget: The Coordinated Care Initiative: A Critical Juncture

The 1991 realignment package: (1) transferred several programs from the state to the counties, including indigent health, public health, and mental health programs; (2) changed the way state and county costs are shared for certain social services and health programs, including IHSS; and (3) increased the sales tax and vehicle license fee and dedicated these increased revenues for the increased financial obligations of counties.
https://lao.ca.gov/reports/2017/3585/coordinated-care-022717.pdf

^[PDF] The 2017-18 Budget: Analysis of the Medi-Cal Budget

Individuals are required to maintain MEC to avoid tax penalties under the ACA’s individual mandate. If the additional NQIs remain in the state-only Medi-Cal program, they could be subject to tax penalties.
https://lao.ca.gov/reports/2017/3612/medi-cal-budget-030917.pdf