^[PDF] Trial Court Funding "Realignment"

Analysis of the 1991-92 Tax Expenditure Budget: Overview and Detailed Compendium of Individual Tax Expenditure Programs (May 1991), Report No. 91-4. State Spending Plan for 1991-92: The 1991 Budget Act and Related Legislation (September 1991), Report No. 91-5.
https://lao.ca.gov/1992/reports/trial_court_funding_realignment_393_0292.pdf

U.S. Retail Sales Update: March 2024 [EconTax Blog]

Apr 15, 2024 - U.S. retail sales have grown 0.8 percent over the last 3 months and 4 percent over the last 12 months. Retail sales growth has outpaced inflation over the last 12 months, but not over the last 3 months.
https://lao.ca.gov/LAOEconTax/Article/Detail/803

U.S. Retail Sales Update: March 2024 [EconTax Blog]

Apr 15, 2024 - U.S. retail sales have grown 0.8 percent over the last 3 months and 4 percent over the last 12 months. Retail sales growth has outpaced inflation over the last 12 months, but not over the last 3 months.
https://lao.ca.gov/LAOEconTax/article/Detail/803

Sales Taxation Of Bunker Fuel

The SUT-Related Tax Expenditure Programs. Existing law provides for approximately 75 SUT-related exemptions and exclusions. The rationales for different individual tax expenditures vary, but typically are designed to subs idize consumers of certain commodities, assist in the marketing of certain goods, or provide incentives for certain types of economic behavior.
https://lao.ca.gov/2001/bunker_fuel/012501_bunker_fuel.html

Assessing California’s Climate Policies—Implications for State Transportation Funding and Programs

Dec 13, 2023 - Would need to weigh against other, non ‑transportation state expenditure priorities. Would not be linked to rate of revenue declines from increases in fuel efficiency and ZEV adoption, meaning additional amounts would be needed over time.
https://lao.ca.gov/Publications/Report/4821

The 2023-24 California Spending Plan: Housing and Homelessness

Oct 19, 2023 - A spending delay is an expenditure reduction proposed for the budget window (2021-22 through 2023-24) with an associated, offsetting cost increase in a future year of the multiyear (2024-25 through 2026-27).
https://lao.ca.gov/Publications/Report/4808

^[PDF] Budget Package 2002-03

Revenues • Increased revenues of $3.9 billion from tax rate increases, tax expenditure changes, and administrative-related actions. • Key tax provisions include an increase in Vehicle License Fee rate from 0.65 percent to 1.5 percent, two-year suspension of net operating loss deductions, and increased taxes on ciga- rettes of 63 cents per pack (for a total tax of $1.50 per pack). !!!!!
https://lao.ca.gov/2002/floor_packets/070102_budget_package.pdf

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition [Publication Details]

May 12, 2021 - In this analysis we examine what is known about the effects of the coronavirus disease 2019 pandemic on local governments’ fiscal condition.
https://lao.ca.gov/Publications/Detail/4428

^[PDF] Overview of the Governor's Special Session Proposals

(Tax expenditures are spe‑ cial deductions, credits, exemptions, and exclu‑ sions that provide targeted incentives or relief to certain groups of taxpayers.) In this report’s appendix, we provide several tax expenditure options as ways to raise revenues without in‑ creasing overall tax rates.
https://lao.ca.gov/2008/bud/nov_revise/nov_revise_overview_111108.pdf

California's Tax System: A Primer

Thus, tax burden comparisons do not address the expenditure side, including how such expenditures benefit different income groups or regions.   In 2003-04, the most recent year for which comprehensive interstate data are available, California’s state and local taxes per $100 of personal income totaled $11.30.
https://lao.ca.gov/2007/tax_primer/tax_primer_040907.aspx