^[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] Proposition 27: Allows Online and Mobile Sports Wagering Outside Tribal Lands. Initiative Constitutional Amendment and Statute.

The increase would depend mostly on how sports betting is regulated—such as the number of sports betting licenses approved, the type and number of betting options and events offered, and how much state enforcement is done.
https://lao.ca.gov/handouts/crimjust/2022/Prop-27-081022.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] Proposition 26: Allows In-Person Roulette, Dice Games, Sports Wagering on Tribal Lands. Initiative Constitutional Amendment and Statute.

The fiscal effects would also depend on the number of people who choose to make sports bets and how often the new civil enforcement method is used. Increased State Revenues „ Increased state revenues, possibly reaching the tens of millions of dollars annually, from racetrack and tribal sports betting payments as well as civil penalties.
https://lao.ca.gov/handouts/crimjust/2022/Proposition-26-081022.pdf

The 2026-27 Budget: How to Use One-Time Revenue Improvements [Publication Details]

Feb 20, 2026 - The 2026-27 Budget: How to Use One-Time Revenue Improvements [Publication Details] 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/Publications/Detail/5133

The 2026-27 Budget: How to Use One-Time Revenue Improvements

Feb 20, 2026 - The 2026-27 Budget: How to Use One-Time Revenue Improvements The 2026-27 Budget How to Use One-Time Revenue Improvements Recent stock market performance continues to boost income tax collections. In our Fiscal Outlook , we strongly advised the Legislature to treat near-term strength in tax collections as temporary because we expect these gains to reverse.
https://lao.ca.gov/Publications/Report/5133

What Is California’s Master Plan for Higher Education? [Publication Details]

Jul 12, 2010 - What Is California’s Master Plan for Higher Education? [Publication Details] 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/Publications/Detail/1202

Online sports wagering. [Ballot]

Oct 20, 2021 - For example, the measure prohibits the division from placing limits on the ty pe or amount of free bets or promotional credits offered to individuals, as well as from specifying how odds are to be calculated.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

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

Mar 9, 2026 - How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog] How Have Past Stock Market Downturns Affected Income Tax Revenue? March 9, 2026 Chas Alamo State Budget Is Heavily Reliant on Stock Market Earnings.
https://lao.ca.gov/LAOEconTax/Article/Detail/852