California is enjoying a projected $21.4 billion surplus. Three-quarters of the state believes any new revenue increase should be for voters to decide. By population and percentage of personal income, this state already has the nation’s 10th highest tax burden. And the leader of the California Senate, Pro Tem Toni Atkins, has pointedly cautioned against any more levies that take cash out of the pockets of working families. In short, California lawmakers needn’t look far for an excuse to avoid raising taxes. Whether Atkins’ fellow Democrats got the memo, however, isn’t clear.