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

Tempered Expectations

Dec 9, 2019 - General Fund reliance on the personal income tax —and thus on capital gains-related income taxes in particular —has increased. Consequently, from a fiscal standpoint, the state could see revenue shortfalls commensurate with or greater than past recessions, especially if it were accompanied by a stock market correction.
https://lao.ca.gov/Publications/Report/4122

A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana. [Ballot]

Sep 1, 2015 - In addition, the measure states that the Legislature could place excise taxes on the retail sale of recreational marijuana prod ucts. Under the measure, any excise tax on retail sales, or any combination of such taxes, would be initially limited to 10  percent of the retail price of marijuana products.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-039

Cal Grant Spending [EdBudget]

Jul 20, 2020 - Also does not include an offsetting $5 million decrease in College Access Tax Credit (CATC) funds due to a projected decline in available revenues in the account.  b Less than $500,000 or 0.05 percent.
https://lao.ca.gov/Education/EdBudget/Details/402

Cultivation, use, possession, and sale of marijuana [Ballot]

Jun 11, 2015 - The measure states that medical marijuana is exempt from sales taxes and, in some cases, excise taxes. Revenues collected from the excise taxes would be deposited in a new special fund —the Statewide Cannabis Tax Collection Account.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-024

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

Requirements for accelerated remittance of certain income tax estimated and withholding payments

Mar 6, 2014 - Requirements for accelerated remittance of certain income tax estimated and withholding payments Requirements for accelerated remittance of certain income tax estimated and withholding payments Program: Taxes Finding or Recommendation: Recommend, at some point in the future, repealing 2008 and 2009 laws that accelerated certain state receipts of personal income and corporate taxes.
https://lao.ca.gov/Recommendations/Details/787

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

Rethinking the 1991 Realignment

Oct 15, 2018 - Step Two: Sales Tax Growth to IHSS. One of the permanent changes made to 1991 r ealignment in the 2017 ‑18 Budget Act was to prioritize the use of any increases in sales tax revenue for IHSS costs. As a result, any year ‑over ‑year increase in sales tax revenue first is allocated to counties ’ IHSS costs (through the Social Services Subaccount).
https://lao.ca.gov/Publications/Report/3886

The 2018-19 Budget: Analysis of the May Revision Education Budget Proposals

May 14, 2018 - (Our estimates of the other major sources of General Fund revenue —the sales tax and the corporation tax —together are somewhat lower than the administration ’s estimates, offsetting a small portion of our higher personal income tax estimates.)
https://lao.ca.gov/Publications/Report/3834