^[PDF] Electric vehicles

In addition, a federal clean-fuel vehicle tax deduction is available of up to $2,000 of the incremental purchase price or conversion cost of a vehicle for which the credit has not been claimed. State Tax Incentives.
https://lao.ca.gov/ballot/1998/980053_INT.pdf

^[PDF] 1962 Budget Analysis: Fiscal

Gift tax compliance program. During the current budget year the inheritance and gift tax division embarked upon a pilot study of checking local property transfer records, where no compensation was indicated, to determine if such transfers were reported on gift tax returns.
https://lao.ca.gov/analysis/1962/09_fiscal_1962.pdf

The 2020-21 Spending Plan: Higher Education

Oct 16, 2020 - Of the $8.4 billion, $5.1 billion is state General Fund and $3.3 billion is local property tax revenue. Anticipated year-over-year growth in property tax revenue (3.5 percent) is more than offset by a budgeted decline in state General Fund support (14.5 percent).
https://lao.ca.gov/Publications/Report/4284

LAO 2008 Budget Analysis: LAO Revenue–Raising Proposals

Because of this treatment, combined with the state ’s relatively high income tax threshold, many seniors do not owe any California income tax. In fact, the senior credit provides a benefit to only about 30 percent of California ’s seniors.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08006.aspx

California Tax Expenditures Programs: Sales and Use Taxes Part 3

The home sale itself, however, is not subject to the sales tax, since the tax is levied on tangible personal property only. Thus, only the value of the home due to the materials embodied in it, is subject to taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax3.html

^[PDF] Update California: Economic and Revenue Developments

Sales taxes experi- enced the largest gain-up $1 01 million. About $80 million of the $85 million corpora- tion tax gain is related to an audit assessment, of which about $50 million had been expected in June.
https://lao.ca.gov/reports/1995/update_california_6-1995.pdf

^[PDF] Background on the California Earned Income Tax Credit

Background on the California Earned Income Tax Credit Senate Budget and Fiscal Review Committee Subcommittee 4 on State Administration and General Government Hon. Maria Elena Durazo, 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 Background on the California Earned Income Tax Credit A P R I L 1 1 , 2 0 1 9 L E G I S L AT I V E A
https://lao.ca.gov/handouts/state_admin/2019/CA-EITC-041119.pdf

^[PDF] The 2011-12 Budget: California Community College Fees

Figure 1 summarizes the features of the federal American Opportunity tax credit (AOTC), Lifetime Learning Credit, and tuition and fee tax deduction. The American Recovery and Reinvestment Act replaced the Hope tax credit with the AOTC in the 2009 and 2010 tax years.
https://lao.ca.gov/analysis/2011/highered/ccc_fees_012711.pdf

A Look at Voter-Approval Requirements for Local Taxes - A Look at Voter-Approval Requirements for Local Taxes [Video]

A Look at Voter-Approval Requirements for Local Taxes - A Look at Voter-Approval Requirements for Local Taxes [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video A Look at Voter-Approval Requirements for Local Taxes March 20, 2014 In this short video, Senior Fiscal and Policy
https://lao.ca.gov/Videos/Player?playlistId=31

^[PDF] The 2015-16 Budget: Cigarette Tax and Licensing Programs

Recommendations Use Excise Tax Revenue to Fund Tax Administration, Not Licensing Costs As described above, using cigarette and tobacco excise tax revenue to pay for excise tax administration is reasonable and is authorized under Propositions 99 and 10.
https://lao.ca.gov/reports/2015/budget/tobacco/cigarette-tax-licensing-042215.pdf