^[PDF] Proposition 26: Allows In-Person Roulette, Dice Games, Sports Wagering on Tribal Lands. Initiative Constitutional Amendment and Statute.

About 40 percent of CSWF money would likely be used to meet this higher minimum spending amount. The remaining 60 percent would be used for sports betting and gambling-related costs as well as other state spending priorities.
https://lao.ca.gov/handouts/crimjust/2022/Proposition-26-081022.pdf

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

Provides New Ways to Reduce Illegal Online Sports Betting „ Creates new ways to reduce illegal online sports betting, such as (1) requiring people who place online sports bets with any unlicensed entity to pay the state a penalty equal to 15 percent of the amount that they bet and (2) authorizing a $1,000 penalty for each day this money is not paid.
https://lao.ca.gov/handouts/crimjust/2022/Prop-27-081022.pdf

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - In 2018, there were more than 850 VITA sites in California. Partner organizations —like nonprofits —provide facilities for VITA volunteers to do tax preparation. As of April 16, 2018, about 279,000 federal income tax returns and 273,000 state income tax returns had been filed at VITA sites in California.
https://lao.ca.gov/Publications/Report/3826

^[PDF] Authorization of Online Poker in California

This could make it more diffi cult for new California online Web sites to capture a share of the market in the near term. The state could allow simi- lar incentives for its games.  Games Offered. Legal poker Web sites would have to compete with existing illegal Web sites that have little or no limits on the types of games offered. 6L E G I S L A
https://lao.ca.gov/handouts/state_admin/2010/Online_Poker_02_09_10.pdf

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

Mar 9, 2026 - March 9, 2026 Chas Alamo State Budget Is Heavily Reliant on Stock Market Earnings. California 's progressive income tax system is heavily reliant on stock market earnings because the state has concentrated its tax collections among high-income earners whose incomes are most tied to the stock market through capital gains, equity compensation, and investment returns.
https://lao.ca.gov/LAOEconTax/Article/Detail/852

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

Mar 9, 2026 - March 9, 2026 Chas Alamo State Budget Is Heavily Reliant on Stock Market Earnings. California 's progressive income tax system is heavily reliant on stock market earnings because the state has concentrated its tax collections among high-income earners whose incomes are most tied to the stock market through capital gains, equity compensation, and investment returns.
https://lao.ca.gov/LAOEconTax/article/Detail/852

Increasing Oversight of the State Litigation Deposit Fund

Jan 28, 2021 - Litigation proceeds are deposited into the LDF in cases where the state is a party to the legal action and no other state statutes specifically provide for ( 1)  t he handling and investing of the money and ( 2)  h ow any earned interest is distributed.
https://lao.ca.gov/Publications/Report/4322

Online sports wagering. [Ballot]

Oct 20, 2021 - This tax is applied to the amount a person bets. Additionally, the measure authorizes DOSBC to take va rious enforcement actions, including requiring people making such bets to register with DOSBC, requiring entities illegally offering online sports wagering to disclose the names of people who make wagers with them, and blocking access to illegal sites accepting sports wagers.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

^[PDF] Authorizing Online Poker In California: Issues For Consideration

Although the existence of multiple legal poker websites could promote competition, having too many sites could result in each site not having suffi cient players to facilitate poker games. Issue: Who Could Offer Online Poker?
https://lao.ca.gov/handouts/crimjust/2015/Authorizing-Online-Poker-California-Issues-Consideration062415.pdf

^[PDF] Overview of Gambling in California

State law authorizes wagering to occur on-site at the track, off-site at satellite facilities in California, online through advance deposit wagering, or at out-of-state locations that collect wagers on California horse races.
https://lao.ca.gov/handouts/crimjust/2019/Gambling-Overview-022619.pdf