^[PDF] Community development financial institution tax credit report

The COIN program gives insurers’ tax credit applications priority under existing regulations, so it is also possible that insurers may receive more than a third of the tax credits in 2016. COIN Estimates Some Economic Effects of Each Investment.
https://lao.ca.gov/reports/2016/3489/cdfi-tax-credit-063016.pdf

^[PDF] Insurance, Income, and Corporation Tax Credits.

The COIN office has some discretion in certifying CDFIs. The federal government also regulates CDFIs to some extent. The COIN staff notes that they have decertified CDFIs on rare occasions. Hons. Lois Wolk and Henry T.
https://lao.ca.gov/reports/2011/tax/CDFI/CDFI_041411.pdf

^[PDF] Major Actions on Tax Provisions

COIN Program -1.20 — The California Organized Investment Network (COIN), which allocates tax credits to investors in community development financial institutions, sunset on January 1, 2017. The Senate adopted language to reinstate COIN.
https://lao.ca.gov/handouts/Conf_Comm/2018/Conference-Tax-Provisions-Major-Actions-053118.pdf

^[PDF] The Tribal Government Gaming and Economic Self-Sufficiency Act of 1998, Amendment No. 1-NS

These are machines (such as electronic or video) that allow the individual player to play any game of chance—provided the machine does not dispense coins or currency and is not activated with a handle.
https://lao.ca.gov/ballot/1998/980065_INT.pdf

^[PDF] Summary of Recommended Legislation

Fiscal Impact --------------------1 Potentially frees up unknown amount of funds to support additional new export marketing projects. Analysis------------------1 The Foreign Market Development Export Incentive Program provides grants to participants for the pur- poses of creating, expanding or maintaining markets abroad for California agricultural products.
https://lao.ca.gov/reports/1989/0189_summary_of_recommended_legislation.pdf

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - By most measures, the global financial crisis was more severe than the dot-com crash. The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer.
https://lao.ca.gov/LAOEconTax/Article/Detail/852

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - By most measures, the global financial crisis was more severe than the dot-com crash. The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer.
https://lao.ca.gov/LAOEconTax/article/Detail/852

LAO 2005 Budget Analysis: Department of Insurance (0845)

The COIN currently has three staff. This proposal would restore a position lost in re cent reductions. With the current fund condition, this program could maintain current operations for another year without the augmentation.
https://lao.ca.gov/analysis_2005/general_govt/gen_03_0845.htm

^[PDF] An Overview of Community College Funding in California

Courses related to specific avocations such as stamp or coin collecting . · 16. Genealogy . 17. Real estate courses except those designed to lead to the sales license. 1. Lecture and forum series except those designed specifically for older adults. 2.
https://lao.ca.gov/reports/1983/an_overview_of_community_college_funding_in_california.pdf

California’s Strong Revenue Trends Mask Looming Budget Risk

Jan 23, 2026 - After the dot-com bust and the Great Recession, it took four and five years, respectively, for revenues to recover. Incorporating revenue risk into the budget now, therefore, reflects prudence, not pessimism.
https://lao.ca.gov/Publications/Report/5104