Orange County Register small-business columnist Jan Norman has put California’s budget woes into some facts and figures anybody can understand.

Quoting from U.S. Census Bureau figures, she says the state’s individual income tax collections fell 20.4 percent or more than $10 billion from 2008 to 2009 and corporate income tax collections fell about $2 billion or 19.5 percent.

California’s revenue, $101 billion last year, fell nearly 14 percent vs. an average of 8.6 percent nationwide, despite the biggest tax increase in the state’s history.

Memo to the Legislature: Here is a three-step path back to solvency and lower unemployment for all.

First, build a balanced budget counting on little to no revenue growth over the next few years.

Use any surplus money equally for reserves and infrastructure improvements.

Third, roll back those egregious tax hikes as things improve.

Are you a subscriber? If not, sign up today for a four-week FREE trial or subscribe and receive the Book of Lists free with your purchase.