^[PDF] The 2008-09 Budget: Perspectives and Issues

California allows taxpayers a nonrefundable income tax credit for qualified research and development (R&D) expenditures. The calculation of qualified expenditures is generally based on computations used for the federal R&D credit.
https://lao.ca.gov/analysis_2008/2008_pandi/pandi_08.pdf

2002-03 May Revision

Regarding tax increases, an important quest ion is whether the Governor's proposed changes are preferable to, for example, a reduction in some tax expenditures such as credits, deductions, and exemptions.
https://lao.ca.gov/2002/may_revise/0502_may_revision.html

^[PDF] Overview of the Governor's Budget 1993-94

Can the State Afford to Raise Taxes? The Page 11 magnitude of the budget crisis and the pain of large spending cuts require consideration of tax increases and the modification of tax expenditures as part of a solution.
https://lao.ca.gov/1993/Overview_Gov_Budget_170_0193.pdf

The 2024-25 Budget: Cap-and-Trade Expenditure Plan

Feb 20, 2024 - The  Legislature has flexibility around how it is able to direct GGRF revenues because the program was authorized in a way that is akin to a tax, meaning the funds can legally be used for broad purposes.
https://lao.ca.gov/Publications/Report/4847

Analysis of the 1995-96 Budget Bill: How Will the Economy Be Affected?

These again would change the dist ribution of the tax burden. The existing sales tax also could be applied to certain services. Another less sweeping possibility involves modifying or eliminat ing certain existing tax expenditure programs (TEPs), so as to broaden the tax base and thereby allow for rate reductions.
https://lao.ca.gov/analysis_1995/pt5-a4.html

^[PDF] A Primer California’s Tax System California’s Tax System

Tax Expenditure Program—A tax provision—such as an exemption, exclusion, credit, deduction, deferral, or preferential tax rate—which deviates from the “basic tax structure” and results in a reduction in government revenues that would otherwise be raised.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer.pdf

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - Proponents of tax expenditures often produce estimates based on the assumption that these policies are responsible for all of the recipients ’ employment, output, and other economic activity. This assumption is unreasonable.
https://lao.ca.gov/Publications/Report/3907

The 2024-25 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population

Feb 20, 2024 - The Governor ’s proposal would commit the state to $4.4  million in discretionary General Fund expenditures, as the state is not required to provide payments to the counties to offset the cost of the workload.
https://lao.ca.gov/Publications/Report/4849

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Sales Tax Exemption for Certain Manufacturers. In 2018, we evaluated the economic effects of a sales tax exemption administered by the California Alternative Energy and Advanced Transportation Financing Authority.
https://lao.ca.gov/Publications/Report/4331

^[PDF] January 25, 2001 Sales Taxation Of Bunker Fuel

The SUT-Related Tax Expenditure Programs. Existing law provides for approxi- mately 75 SUT-related exemptions and exclusions. The rationales for different individ- ual tax expenditures vary, but typically are designed to subsidize 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.pdf