Tribal gaming. [Ballot]

Dec 27, 2021 - This is because a federal court previously determined that the payments required by certain tribal-state com pacts into the state ’s General Fund for use at the state ’s discretion generally were an illegal tax prohibited under federal law.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Funding for California’s health care safety net. [Ballot]

Jan 3, 2018 - State Personal Income Tax California Taxes Personal Income. California levies a personal income tax (PIT) on the income of state residents and on income of nonresidents that is derived from California sources.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-047

The LAO's outlook for revenues resulting from the temporary tax measure passed in 2012

Nov 22, 2014 - Specifically, the taxes of Proposition 30 expire under current law as follows: Sales Tax Increase. The one-quarter cent sales tax rate increase that went into effect in January 2013  remains in effect through the end of calendar year 2016.
https://lao.ca.gov/Recommendations/Details/815

Cal Facts: 2016

Dec 5, 2016 - Local transportation funding sources include local sales taxes, transit fares, development impact fees, and property taxes. About one-fifth of the state ’s transportation funding comes from the federal government, supported primarily by federal excise taxes on diesel and gasoline.
https://lao.ca.gov/Publications/Report/3511/6

California "Big Three" tax revenues $465 million above projections for September

Oct 16, 2014 - California 's "Big Three " taxes —the personal income tax (PIT), the sales and use  tax (sales tax, or SUT), and the corporate income tax (also known as the corporation tax, or CT) —currently generate over 96 percent of the annual revenues of the General Fund, the state government 's main operating account.
https://lao.ca.gov/Recommendations/Details/814

Federal COVID-19 Response Actions Affecting Older Adults and Persons with Disabilities

Apr 16, 2020 - Eligibility will be determined primarily through an individual ’s most recent tax filing (2019 for those who have already filed, 2018 otherwise). Initially, the Internal Revenue Service (IRS) released guidance stating that people who typically do not file a tax return, including low-income, older adults and individuals with disabilities, will need to file a tax return or register through an online tool to receive the one-time cash assistan ce.
https://lao.ca.gov/Publications/Report/4221

Data on Real Income Growth Trends by Percentile, 1990-2014 [EconTax Blog]

Sep 6, 2016 - Follow @LAOEconTax on Twitter for regular California economy and tax updates. Below is the state Franchise Tax Board data on adjusted gross income per resident tax return, showing how virtually all real growth over the last two decades occurred in the top quintile of returns.
https://lao.ca.gov/LAOEconTax/Article/Detail/201

Cultivation, possession, and sale of marijuana. Version 6 [Ballot]

Feb 5, 2016 - In addition, the state could also receive revenue fr om excise taxes, if such taxes were enacted by the Legislature. However, since the measure prohibits sales and use taxes on medical marijuana products, these revenues would be partially offset by the loss of sales tax currently collected on medical marijuana sales.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-119

Cultivation, possession, and sale of marijuana. Version 7 [Ballot]

Feb 5, 2016 - In addition, the state could also receive revenue fr om excise taxes, if such taxes were enacted by the Legislature. However, since the measure prohibits sales and use taxes on medical marijuana products, these revenues would be partially offset by the loss of sales tax currently collected on medical marijuana sales.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-120

The 2020-21 Spending Plan: Judiciary and Criminal Justice

Oct 22, 2020 - Excess Property Tax Offset. The budget includes a $93.3  million reduction in General Fund support for trial court operations in 2020 ‑21 in order to reflect the availability of property tax revenue in accordance with Control Section 15.45 and Section 2578 of the Education Code.
https://lao.ca.gov/Publications/Report/4288