LAO 2002 Recommended Legislation: Criminal Justice

LAO 2002 Recommended Legislation: Criminal Justice Legislative Analyst's Office, December 2002 Recommended Legislation Criminal Justice Enact Reforms in Prison Industry Authority Recommendation Privatize the Prison Industry Authority (PIA) as an independent, nonprofit, tax-exempt organization.
https://lao.ca.gov/2002/reco_legislation/recleg_crimjust.html

Supplemental Report 2002-03

The department shall make available through the budget process, county-by-county information on the number of final adoption placements, and the number of guardianships, from 1997 -98 to the most recent information available.
https://lao.ca.gov/2002/supplemental_report/supp_rpt_2002_budget_act.html

^[PDF] Water Special Districts: A Look at Governance and Public Participation

For instance, a county government in control of a dependent water district will financially benefit—through increased tax revenues—from increased development. Critics assert that this fiscal incentive leads the county to make water decisions that will unnecessarily encourage growth.
https://lao.ca.gov/2002/water_districts/Special_Water_Districts.pdf

^[PDF] 2003-04: Overview of the Governor’s Budget

In evaluating and acting on the budget proposals, the Legislature will be confronted with making fundamental decisions about the scope of government services; how these services are distributed among the citizenry; and what the nature, amount, and mix of taxes in California should be.
https://lao.ca.gov/2003/budget_overview/03-04_budget_overview.pdf

The Distribution of K-12 Education General Purpose Funds

Major Elements of the District Revenue Limit Formula 2002-03 (In Millions) Pays for the basic costs of educating a student. $26,893.0 Subsidizes very small schools, usually in small districts. 102.4 Constitutionally required minimum funding for districts that receive little or no state revenue limit funding. 17.2 a Excess Taxes Property tax revenues in excess of the amount needed to fund a district’s revenue limit entitlement.
https://lao.ca.gov/2003/k12_fund_distribution/K12_General_Purpose_Funds_122203.html

Lease-Leaseback Transactions by Public Transit Districts--Sales and Use Tax Exemption

Thus, the equity partner benefits from the deferral of taxes (and the transit district benefits in the form of an up-front payment). California's Tax Treatment. California's corporation tax (CT) is structured in a manner similar to that of the federal corporate income tax, and treats depreciation and income in a similar manner with resp ect to LLB transactions.
https://lao.ca.gov/2003/leaseback/0103_Transit-LeaseBack.html

^[PDF] An Overview of California’s Research and Development Credit

This is because the $486,000 state tax reduction is partially offset by a $165,000 federal tax increase, due to the decline in deductible state taxes. Put another way, some of what the state loses in revenue in order to provide the credit ends up as increased revenue to the federal government. 9L E G I S L A T I V E A N A LY S T ’ S O F F I C
https://lao.ca.gov/2003/randd_credit/113003_research_development.pdf

^[PDF] The 2003-04 Budget Bill (AB 1765), as amended July 27, 2003

County Share of Penalty. Allocates 25 percent of the federal child support automation penalty to counties, resulting in General Fund revenue of approximately $52 million. Williamson Act. Provides full funding for the local property tax subvention for open space protection ($40.1 million).
https://lao.ca.gov/2003/sen_floor/7-26-03_sen_floor_AB1765.pdf

^[PDF] The 2003-04 Senate Budget Bill SB 53 (Chesbro) As Adopted by the Budget and Fiscal Review Committee

The Senate budget plan also assumes the receipt of $250 million in federal funds to offset Medi-Cal Program costs due to recent congressional tax-cut legislation. In addition to these funding adjustments, the key Senate changes are summarized below.
https://lao.ca.gov/2003/sen_floor/Sen_Floor_Packet_0602203.pdf

California Spending Plan 2003-04

Some of the plan's major features included the following: About $8  billion in new revenues from (1) new 10  percent and 11  percent marginal personal income tax rates on high-income taxpayers, (2) a one-cent sales tax rate increase, and (3) a $1.10 per pack increase in cigarette taxes.
https://lao.ca.gov/2003/spend_plan_03/1003_spend_plan_main.html