^[PDF] Section Letter

The amount of sales tax revenue collected would depend on the portion of sales that are not for medical, therapeutic, religious, or spiritual purposes, which would be exempt from sales tax under the measure.
https://lao.ca.gov/ballot/2021/210434.pdf

^[PDF] Local government control

The state and federal government help to subsidize the construction and rehabilitation of affordable housing development through tax credits for developers. The state provided $600 million in 2020-21 for tax credits to encourage the Hon.
https://lao.ca.gov/ballot/2020/200474.pdf

^[PDF] CWDB = California Workforce Development Board; EDD = Employment

CWDB = California Workforce Development Board; EDD = Employment Development Department; UI = Unemployment Insurance; FTB = Franchise Tax Board; GO-Biz = Governor’s Office of Business and Economic Development; and HCAI = Health Care Access and Information. — Appendix 4, Figure 2 Large One-Time and Temporary Augmentations From the 2021-22 and 2022-23 Budget Packages: Education
https://lao.ca.gov/reports/2023/4662/Appendix-4-One-Time-and-Temporary-Augmentations.pdf

^[PDF] That is, the Legislature would generally need to repurpose the

That is, the Legislature would generally need to repurpose the associated funding for other SAL-related purposes, such as tax reductions or an alternative excluded expenditure. (In our recent report, The 2022-23 Budget: Initial Comments on the State Appropriations Limit Proposal, we cover SAL issues in more detail.)
https://lao.ca.gov/reports/2022/4536/transportation-infrastructure-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

^[PDF] The 2022-23 Budget: State Payments on the Federal Unemployment Insurance Loan

Businesses Set to Pay Add-On Federal UI Tax Beginning in 2023. To repay the federal loans, the federal UI payroll tax rate on employers will increase by 0.3 percent for tax year 2022. However, employers will not pay this higher rate until 2023 when employers remit their 2022 federal UI payroll taxes.
https://lao.ca.gov/reports/2022/4543/Unemployment-Insurance-Loan-021522.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

^[PDF] The 2022-23 Budget: Governor’s Public Safety Package

The ORCE investigators plan to focus on complex, multi-jurisdictional organized retail theft crime networks for fraud, tax evasion, and other white-collar crimes. These investigators would coordinate with federal, state, local, and retail partners as well as coordinate data collection and information.
https://lao.ca.gov/reports/2022/4546/Public-Safety-Package-021722.pdf

^[PDF] One approach the Legislature could consider to alleviate this

One approach the Legislature could consider to alleviate this concern is to alter the allocation of local government tax revenues—particularly property or sales taxes— so that these allocations better reflect population growth.
https://lao.ca.gov/reports/2019/3938/local-planning-housing-022019.pdf