Related to the cultivation, use, possession, and sale of marijuana (Amendment #1). [Ballot]

Oct 9, 2015 - In addition, the measure authorizes local governments to place additional taxes on medical or recreational marijuana sales if the taxes meet certain requirements. For example, local general purpose taxes on marijuana must be approved by two-thirds of the local governing body and a majority vote of the electorate.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-049

Fiscal Outlook: Medi-Cal

Nov 15, 2017 - Expiration of Managed Care Organization (MCO) Tax Current MCO Tax. The current MCO tax is assessed on a large number of managed care plans in the state. Revenues from the MCO tax, which leverage federal funding for Medi-Cal, provide a substantial General Fund offset —an estimated $1.8  billion in 2017-18.
https://lao.ca.gov/Publications/Report/3715

The 2021-22 Budget: Multiyear Budget Outlook

May 23, 2021 - Under our estimates, recent gains in revenues —particularly from taxes on higher income earners —would persist and continue to grow close to the historical average rate. (For more discussion of our assumptions, please see: The 2021‑22 Budget: May Revenue Outlook .)
https://lao.ca.gov/Publications/Report/4437

App-based rideshare and delivery drivers. [Ballot]

Dec 18, 2019 - Increase in State Income Tax Revenue. The measure likely would lead to an increase in personal income tax revenue for the state. The state collects personal income taxes on earnings, including earnings from selling st ock.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-026

Proposition 98 Property Tax Estimates Under 2019-20 Budget Package [EdBudget]

Jul 16, 2019 - Proposition 98 Property Tax Estimates Under 2019-20 Budget Package [EdBudget] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Education/EdBudget/Details/275

Implementation and administration costs for proposed EITC

May 22, 2015 - Further Detail We discuss the Governor 's proposal for a new state earned income tax credit (EITC) here on our website. Below, we discuss certain budget issues related to the EITC for the Franchise Tax Board (FTB) specifically.
https://lao.ca.gov/Recommendations/Details/846

Administration's trailer bill proposal related to attorney's fee awards

Mar 13, 2013 - One tax provision in Chapter 498 was a new state tax code provision—now Section 19717 of the Revenue and Taxation Code, as amended—that established provisions for awarding attorney’s fees in certain tax refund cases related to California’s income and franchise taxes.
https://lao.ca.gov/Recommendations/Details/720

California Losing Residents Via Domestic Migration [EconTax Blog]

Feb 21, 2018 - The graph below shows data from the Internal Revenue Service on the movement of income tax filers in and out of California since 1990. (Data on tax filers does not cover the entire population because some people do not earn enough income to necessitate filing taxes.)
https://lao.ca.gov/LAOEconTax/Article/Detail/265

Minimum amount of charity care nonprofit hospitals must provide. [Ballot]

Dec 18, 2015 - Collectively, the state ’s for-profit hospitals pay tens of millions of dollars annually in the state corporate income tax. The state ’s nonprofit hospitals are generally exempt from the state corporate income tax and local property taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-102

Overall, California's January income taxes on target

Feb 4, 2014 - Overall, California's January income taxes on target Overall, California's January income taxes on target Program: This note provides an update on 2014 California income tax collections. Further Detail Overall, January 2014 Income Taxes On Target.
https://lao.ca.gov/Recommendations/Details/785