The 2017-18 Budget: Analysis of Special Education “Disconnect”

Mar 1, 2017 - (Roughly ten SELPAs will be most opposed to the first option, as they have sufficient property tax revenue to continue covering the higher statutory funding levels. These SELPAs w ould see some of their property tax revenue go to cities, counties, and/or trial courts, consistent with existing related statutory provisions.)
https://lao.ca.gov/Publications/Report/3598

Proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana (Amendment #1). [Ballot]

Jun 22, 2015 - The measure states that state and local sales taxes would apply to marijuana sold for recreational use but that no recreational marijuana-specific taxes could be imposed by local governments. The measure also places a permanent 15  percent excise tax on recreational marijuana products beginning on January 1, 2017.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-027

Fiscal Outlook: In-Home Supportive Services (IHSS)

Nov 15, 2017 - Under current law, the MCO tax is set to expire at the end of  2018 ‑19. Given this expected expiration of the MCO tax, our outlook projections assume that the General Fund support for the restoration of service hours will not be included beginning in  2019 ‑20.
https://lao.ca.gov/Publications/Report/3712

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

"Big Three" state taxes basically on target in January 2014

Feb 10, 2014 - "Big Three" state taxes basically on target in January 2014 "Big Three" state taxes basically on target in January 2014 Program: Revenues Finding or Recommendation: This note provides updated sales, personal income, and corporation tax collection information for the State of California for the month of January 2014.
https://lao.ca.gov/Recommendations/Details/788

The Definition of Qualified Capital Outlay for the State Appropriations Limit

Feb 18, 2022 - Appropriations subject to the limit are calculated by taking proceeds of taxes and reducing them by excluded spending. Statutory Definition of Qualified Capital Outlay. One important SAL exclusion is qualified capital outlay.
https://lao.ca.gov/Publications/Report/4547

A Historical Review of Proposition 98

Jan 18, 2017 - Gas Tax Swap. State eliminated its sales tax on gasoline, which had counted toward the guarantee, and replaced it with an excise tax that otherwise would not count toward the guarantee. The state initially held schools and community colleges harmless by assuming the gas sales tax revenue still existed for the purposes of Proposition  98 calculations.
https://lao.ca.gov/Publications/Report/3526

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

The 2023-24 Budget: Analysis of Child Welfare Proposals and Implementation Updates

Feb 22, 2023 - In 2011, the state enacted legislation known as 2011 realignment, which dedicated a portion of the state ’s sales and use tax and vehicle license fee revenues to counties to administer child welfare and foster care programs (along with some public safety, behavioral health, and adult protective services programs).
https://lao.ca.gov/Publications/Report/4698

The 2022-23 Budget: Cap-and-Trade Expenditure Plan

Jan 25, 2022 - For example, the Legislature could use GGRF to provide lump sum rebates to households, reduce other state taxes (such as sales tax rates), or use the funds to reduce retail electricity rates. Importantly, each of these “revenue recycling” options could be structured in a way that maintains cap‑and‑trade’s incentive for households and businesses to reduce GHGs,
https://lao.ca.gov/Publications/Report/4496