^[PDF] 2009-10 Budget Analysis Series: Revenues

The three SUT tax expenditures—exemptions for food, most utilities, and prescription medicines— are by far the largest SUT tax expenditures, reducing General Fund revenues by about $9 bil‑ lion in 2007.
https://lao.ca.gov/2009/tax/revenues_0209/revenues_020609.pdf

California Tax Expenditures Programs: Sales and Use Taxes Part 1

California Tax Expenditures Programs: Sales and Use Taxes Part 1 3,264 Description This program exempts from taxation the sale or transfer of gas, electricity, water (including steam), and geothermal brines or other heat sources delivered through mains, lines, or pipes.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax1.html

^[PDF] Mac worked in the tax area (primarily

Mac worked in the tax area (primarily income-related taxes), authoring reports on state and local spending limits, tax expenditure programs, and tax auditing issues. ➢ Section Head. Mac managed the General Government section in the office, covering a wide variety of assignments (retirement, employee compensation, labor issues, and housing). ➢ Deputy.
https://lao.ca.gov/sections/mac_taylor_bio.pdf

2005 Initiative Analysis: The McCauley-Rooker Tax Equity and Fiscal Responsibility Act

It also eliminates the current Alternative Minimum Tax for both the PIT and the CT. Curtails Certain Tax Expenditures. The measure eliminates or restricts certain so-called tax expenditure programs (TEPs).
https://lao.ca.gov/ballot/2005/050762.htm

^[PDF] The McCauley-Rooker Tax Equity and Fiscal Responsibility Act

It also eliminates the current Alternative Minimum Tax for both the PIT and the CT. Curtails Certain Tax Expenditures. The measure eliminates or restricts certain so- called tax expenditure programs (TEPs).
https://lao.ca.gov/ballot/2005/050762.pdf

LAO Economy and Taxes

These options generally involve tax expenditure programs which are either inefficient at achieving their objectives or are not the most efficient means of doing so. Report The Problem of Abusive Tax Shelters Format: HTML February 18, 2004 - The current level of abusive tax shelters (ATS) activity—and its potential for future
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=14

California's Tax System: A Primer, Chapter 4

A broad range of income exemptions, exclusions, and deductions, as well as tax credits. The value of these tax expenditure programs (TEPs) to taxpayers exceeds $3.7 billion (see th e accompanying figure for a description of the largest TEPs).
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter4.html

^[PDF] LAO Report Equalizing School District Funding: Option for a Sliding Scale COLA

(February 4, 1999) Year-Round Operation In Higher Education (February 12, 1999) Analysis of the 1999-00 Budget Bill (February 16, 1999) California’s Tax Expenditure Programs (February 25, 1999) California Update: Estimate of K-12 ADA Higher Than Expected; Update on Feeral Funds for Education (March 23, 1999) The Child Support Enforcement Program From a Fiscal
https://lao.ca.gov/1999/0499_sliding_scale/0499_sliding_scale.pdf

2005 Initiative Analysis:Wealth Tax. (Amendment #1-S.)

It also eliminates the current alternative minimum tax for both the PIT and the CT. Curtails Certain Tax Expenditures. The measure eliminates or restricts certain so-called tax expenditure programs (TEPs).
https://lao.ca.gov/ballot/2005/050639.htm

LAO Publications

LAO Publications HTML November 16, 2007 - Tax expenditure programs (TEPs) are features of the tax code—including credits, deductions, exclusions, and exemptions—that enable a targeted set of taxpayers to reduce their taxes relative to what they would pay under a “basic” tax-law structure.
https://lao.ca.gov/Publications?page=35&year=0&productid=7&categoryid=0