The 2023-24 Budget: Initial Comments on the Governor's May Revision

May 15, 2023 - The main proposal in this area is a renewal and increase in a tax on health insurance plans known as the managed care organization (MCO) tax. Under the proposal, the tax would last from April 2023 through December 2026 and be used to maintain and augment support for Medi ‑Cal, the state ’s Medicaid program.
https://lao.ca.gov/Publications/Report/4769

Voting in California. [Ballot]

Nov 4, 2021 - Require County Election Officials to Evaluate Wait Times. The measure would require county election officials to evaluate wait times for voting in person in each election. The measure would require that these reports be made public and i nclude actions the county intends to take, consistent with federal law, to address any unreasonably long wait times.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-021

^[PDF] Redevelopment After Reform: A Preliminary Look

Thus, in many cases, the only entity which will perceive a fiscal incentive to expand their CRL oversight efforts will be the county, because its share of the local property tax is generally a significant portion of their revenue base.
https://lao.ca.gov/1994/reports/redevelopment_after_reform_217_1294.pdf

^[PDF] 1958 Budget Analysis: Miscellaneous

At the present time, county assessors are empowered to collect per- sonal property taxes on boats, and since according to Chapter 6 of the Revenue and Taxation Code all owners of watercraft are required to register their boats with the county assessor, it should not be too diffi- cult to establish the machinery to license such boats.
https://lao.ca.gov/analysis/1958/24_misc_1958.pdf

^[PDF] Proposed statutory initiative related to the cultivation, sale, and use of cannabis.

For example, it made cultivating more than six cannabis plants without a license a misdemeanor generally punishable by up to six months in county jail and/or a fine of up to $500. (Prior to the proposition, cultivating cannabis for nonmedical purposes was a felony punishable by up to three years in state prison or county jail.) • Authorized Resentencing and Dismissal of Prior Convictions.
https://lao.ca.gov/ballot/2019/190529.pdf

^[PDF] Proposed statutory initiative related to the cultivation, sale, and use of cannabis.

For example, it made cultivating more than six cannabis plants without a license a misdemeanor generally punishable by up to six months in county jail and/or a fine of up to $500. (Prior to the proposition, cultivating cannabis for nonmedical purposes was a felony punishable by up to three years in state prison or county jail.) • Authorized Resentencing and Dismissal of Prior Convictions.
https://lao.ca.gov/ballot/2019/190530.pdf

^[PDF] LAO 1997 Budget Analysis: The "COPS" Program Chapter

For example, the Legislature could reduce the amount of property taxes cities and counties are required to shift to schools by $100 million. As we explain in the write-up on the property tax shift in this part of the Perspectives and Issues, such an action would increase local government’s ongoing property tax revenues by a like
https://lao.ca.gov/analysis_1997/part6d_cops_pi97.pdf

^[PDF] 1971 Budget Analysis: Education

A major recommendation of onr report is that the office of the county superintendent of schools and its corresponding governing county board of education be eliminated and replaced as the intermediate education unit in California by regional education districts which are not re- stricted in size to single county boundaries.
https://lao.ca.gov/analysis/1971/11_education_1971.pdf

^[PDF] An Overview of California’s Enterprise Zone Hiring Credit

For the 2002 tax year, the state had 39 designated EZs as shown on the following page in Figure A-1. 11L E G I S L A T I V E A N A LY S T ’ S O F F I C E Figure A-1 Enterprise Zones (EZs) in Californiaa 2002 Tax Year EZ Areab Designation Date Expiration Date Altadena/Pasadena April 10, 1992 April 9, 2007 Antelope Valley February 1, 1997 January 31, 2012
https://lao.ca.gov/2003/ent_zones/ezones_1203.pdf

Evaluating Tax Expenditures [EconTax Blog]

Aug 29, 2019 - Evaluating Tax Expenditures [EconTax Blog] Seth Kerstein What Are Tax Expenditures? Tax Provisions Intended to Accomplish A Public Policy Goal. Tax expenditures are provisions of tax law that enable targeted groups to reduce their taxes relative to the “basic ” tax structure.
https://lao.ca.gov/LAOEconTax/Article/Detail/396