Film and Television Production: Overview of Motion Picture Industry and State Tax Credits - Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Video]

Film and Television Production: Overview of Motion Picture Industry and State Tax Credits - Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Film and Television Production: Overview of Motion Picture
https://lao.ca.gov/Videos/Player?playlistId=59

California Community Colleges: Raising Fees Could Mitigate Program Cuts and Leverage More Federal Aid

In addition, families or students with insufficient tax liabilities qualify for partial tax refunds (equivalent to 40 percent of qualifying expenses). Figure  1 Federal Tax Benefits Applied Toward Higher Education Fees 2009 Lifetime Learning Credit Tuition and Fee Deduction Directly reduces tax bill and/or provides partial tax refund to those without sufficient income tax liability.
https://lao.ca.gov/2009/edu/ccc_fees/ccc_fees_061109.aspx

2005 Initiative Analysis: The California Deficit Prevention Act (version 1)

This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2005/050036.htm

2005 Initiative Analysis: The California Deficit Prevention Act (version 2)

This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2005/050037.htm

^[PDF] Excellence and Accountability in Education Act of 1998

The measure would affect sales tax revenues to the General Fund in off- setting ways. These revenues would increase because the sales tax is imposed on the total price of tobacco products, including the increased excise tax.
https://lao.ca.gov/ballot/1998/980064_INT.pdf

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] The 1985-86 Budget: Perspectives and Issues

Federal tax reform potentially could have a significant impact on the market for tax-exempt debt. In particular, if federal tax rates are reduced, tax-exempt bonds would become less attractive, especially for individuals who currently are in high tax brackets.
https://lao.ca.gov/analysis/1985/pandi_85_intro_1_2.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. Figure 1 Federal Tax Benefits Applied Toward Higher Education Fees 2011 Lifetime Learning Credit Tuition and Fee Deduction Directly reduces tax bill and/or provides partial tax refund to those without sufficient income tax liability.
https://lao.ca.gov/analysis/2011/highered/ccc_fees_012711.aspx

Advancing Transportation Projects To Stimulate the Economy: An Alternative Approach [Publication Details]

Dec 10, 2008 - Accordingly, we recommend the Legislature place a measure on the next ballot to seek voter approval to issue $800 million in gas tax revenue bonds to fund these projects. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/1900

^[PDF] 1964 Budget Analysis: Corrections

The institution is located near Sonora, Tuolumne County. This new institution is the third in a series of four planned conservation centers. The two existing centers are located near Susan- ville in Lassen County and Chino in San Bernardino County.
https://lao.ca.gov/analysis/1964/07_corrections_1964.pdf