^[PDF] An Initial Review of the Regional Forest and Fire Capacity Program

Although local governments invest in some preventative forest health activities, such as developing forest fuel reduction priorities in Community Wildfire Protection Plans, local spending on forest management programs can be significantly limited in many rural areas with wildfire prone landscapes due to small tax bases and in many cases, economically disadvantaged residents.
https://lao.ca.gov/reports/2021/4482/RFFC-121321.pdf

^[PDF] Improving California’s Unemployment Insurance Program

Who Pays UI Taxes, and How Much? Businesses Pay Payroll Taxes to Cover UI Payments and Overhead Costs. Businesses pay state and federal UI payroll taxes. Revenue from the state tax, which averages 3.6 percent on the first $7,000 in wages (equal to $252 per worker each year), goes into the UI trust fund to pay out future benefits.
https://lao.ca.gov/reports/2022/4615/Improving-CA-UI-Program-080822.pdf

^[PDF] Creating a new online university administered by the University of California (UC)

(CCC also relies on local property tax revenue to cover these costs.) Figure 2 provides key fiscal information for each segment. In 2022-23, the three segments together received a total of $18.6 billion in state General Fund support and a total of $8.6 billion in student tuition revenue.
https://lao.ca.gov/ballot/2023/230567.pdf

^[PDF] Prop-98-and-K-12-Funding-May-Revision

. „ Higher property tax estimates over the period offset some of the drops associated with lower General Fund revenue. O:\Workload\2024\240293\Figure X_Comparing Estimates of the Proposition 98 Guarantee.indd (05/15/2024, 08:46 am) Figure# Comparing Estimates of the Proposition 98 Guarantee (In Millions) 2022-23 2023-24 2024-25 Three-Year Totals Governor’s Budget General Fund
https://lao.ca.gov/handouts/education/2024/Prop-98-and-K-12-Funding-May-Revision-051624.pdf

^[PDF] The 2024-25 Budget: Initial Comments on the Governor’s May Revision

This allows businesses to smooth profits and losses such that businesses with similar profits over time pay similar taxes. Without this smoothing, businesses in riskier or more innovative industries—such as the technology, motion picture, and transportation sectors—could end up paying more taxes than businesses with similar but more stable profits.
https://lao.ca.gov/reports/2024/4902/Initial-Comments-May-Revision-051724.pdf

^[PDF] The 2023-24 Budget: Overview of the Governor’s Budget

The Governor’s budget includes nearly $3 billion in reductions, the largest of which is withdrawing a discretionary principal payment on state’s unemployment insurance loan (which otherwise is paid by employers’ payroll taxes).
https://lao.ca.gov/reports/2023/4662/Budget-Overview-2023-011323.pdf

^[PDF] Proposition 31: Referendum on 2020 Law That Would Prohibit the Retail Sale of Certain Flavored Tobacco Products

State Tobacco Tax Revenues „ State Tobacco Tax Revenues Fund a Variety of Programs. The state’s tobacco taxes raised about $2 billion last year. Previous voter-approved propositions direct tobacco tax-related funding to specific programs as shown in the figure.
https://lao.ca.gov/handouts/health/2022/Proposition-31-080222.pdf

^[PDF] „ Budget Problems Most Commonly Occur as a Result of

„ Budget Problems Most Commonly Occur as a Result of Recessions „ Recession Risk Heightened „ Budget Problems From Most Recessions Are Sizeable Inflation Adjusted, in 2017-18 Dollars (In Billions) Annual Estimated Tax Revenue Losses by Recession -$40
https://lao.ca.gov/handouts/state_admin/2022/Budget-Reserves-080322.pdf

^[PDF] California’s Cannabis Taxes

California’s Cannabis Taxes Assembly Budget Subcommittee No. 4 On State Administration Hon. Wendy Carrillo, Chair P R E S E N T E D T O : 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 California’s Cannabis Taxes M A R C H 1 , 2 0 2 2 L E G I S L AT I V E A N A LY S T ’ S O F F I C E 1 Cannabis Tax Time Line November 2016: Voters Passed
https://lao.ca.gov/handouts/state_admin/2022/California%E2%80%99s-Cannabis-Taxes-030122.pdf

^[PDF] The 2023-24 Budget: Crafting Climate, Resources, and Environmental Budget Solutions

For instance, Californians who do not file taxes—including some lower-income households— cannot benefit from the tax credits provided through the federal ZEV incentive program, but are eligible for rebates from the state’s program.
https://lao.ca.gov/reports/2023/4692/Climate-and-Resources-Budget-Solutions-022223.pdf