^[PDF] Overview of Proposition 1 and Assessment of Behavioral Health Continuum Infrastructure Program

The commission also provided independent monitoring of how counties spent their allocations from the millionaire’s tax, with data received from the Department of Health Care Services (DHCS). Under Proposition 1.
https://lao.ca.gov/handouts/Health/2025/Proposition-1-Overview-040725.pdf

^[PDF] State Grant Accountability and Transparency

This includes the fuel tax revenues the state provides to local agencies for the maintenance of their street and road systems, as well as realignment funding provided to counties to cover the cost associated with realigned responsibilities.
https://lao.ca.gov/handouts/state_admin/2023/State-Grants-062723.pdf

^[PDF] Gaming.

This percent is applied to the amount of sports wagers made after deducting (1) any wagers made with free bets or promotional credits (such as a wager made with funds provided by a tribe to a player as a promotion), (2) all player winnings, and (3) all federal gaming taxes.
https://lao.ca.gov/ballot/2023/230548.pdf

^[PDF] Sports wagering.

At the same time, state and/or local revenues could increase due to required fees (such as regulatory fees), payments (such as a share of sports wagering revenues), or tax revenues from economic activity associated with sports wagering.
https://lao.ca.gov/ballot/2023/230549.pdf

^[PDF] Cannabis and certain psychedelic drugs.

Cannabis-Related Taxes. Adult use cannabis is subject to state and local sales taxes. Both adult use and medicinal cannabis are subject to a 15 percent state excise tax, which generated over half a billion dollars in revenue in 2022-23.
https://lao.ca.gov/ballot/2023/230550.pdf

^[PDF] The 2022-23 Budget: Fuel Tax Rates

Advance notice of future tax rates is very helpful for taxpayers and tax administrators. For smooth implementation, the Department of Tax and Fee Administration (CDTFA) generally advises state and local lawmakers to enact sales and excise tax rate changes at least 90 days before they go into effect.
https://lao.ca.gov/reports/2022/4528/fuel-tax-rates-021122.pdf

^[PDF] Rethinking California’s Reserve Policy

If reserves are insufficient to cover these shortfalls, the state must eventually: (1) raise taxes or (2) cut those services. This means that the more reserves the state has, the more it can mitigate the need for those cuts and tax increases.
https://lao.ca.gov/reports/2025/5028/Rethinking-Californias-Reserve-Policy-041025.pdf

^[PDF] The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

The Legislature would generally need to repurpose the associated funding for other SAL-related purposes, such as tax reductions or an alternative excluded expenditure. Issues for Legislative Consideration The Legislature may want to modify the Governor’s proposal so that it best address its priorities.
https://lao.ca.gov/reports/2022/4540/Supply-Chain-Port-Infrastructure-021522.pdf

^[PDF] In light of this scrutiny, the Internal Revenue Service recently

In light of this scrutiny, the Internal Revenue Service recently called off its planned adoption of ID.me for tax filing. (After the publication of this report, the IRS reinstated its use of ID.me, but with added safeguards.)
https://lao.ca.gov/reports/2022/4542/Unemployment-Insurance-Fraud-021522.pdf

Proposition 63: Mental Health Services Expansion and Funding. Tax on Incomes Over $1 Million.

The tax is levied on both residents and nonresidents, with the latter paying taxes on income derived only from California sources. Tax rates range from 1  percent to 9.3  percent, depending on a taxpayer’s income level.
https://lao.ca.gov/ballot/2004/63_11_2004.htm